Changes over time for: Cross Heading: The amount of tax chargeable
Status:
Point in time view as at 07/02/2025.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: The amount of tax chargeable.

Changes to Legislation
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The amount of tax chargeableE+W
5(1)If relief under this Schedule is claimed for a relevant transaction, the amount of tax chargeable in respect of the transaction is the sum of—E+W
(a)the tax related to the consideration attributable to dwellings, and
(b)the tax related to the remaining consideration (if any).
(2)If the whole or part of the chargeable consideration for a relevant transaction is rent, sub-paragraph (1) has effect subject to Part 5 of Schedule 6 (leases: calculation of tax chargeable).
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