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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 13
- Determining the tax related...
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Changes over time for: Cross Heading: Determining the tax related to the remaining consideration
Alternative versions:
- 01/04/2018- Amendment
- 06/04/2022
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Determining the tax related to the remaining considerationE+W
7(1)For the purposes of paragraph 5(1)(b), ““the tax related to the remaining consideration”” is the appropriate fraction of the amount of tax which (but for this Schedule) would be due in respect of the relevant transaction.E+W
(2)In sub-paragraph (1), “"the appropriate fraction”” means—
Figure 13 where—
““RC”” is the remaining consideration for the relevant transaction,
““TDC”” is total dwellings consideration, and
““TRC”” is total remaining consideration.
(3)The ““total remaining consideration”” is—
(a)for a transaction that is not one of a number of linked transactions, the remaining consideration for that transaction;
(b)for one of a number of linked transactions—
(i)the total of the chargeable consideration for all those transactions, less
(ii)total dwellings consideration.
Commencement Information
I1Sch. 13 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3
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