- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
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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 15
- PART 3
- Shared ownership lease: grant...
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Changes over time for: Cross Heading: Shared ownership lease: grant not linked with staircasing transactions etc.
No versions valid at: 25/05/2017
Alternative versions:
- 01/04/2018- Amendment
- 25/05/2017
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Shared ownership lease: grant not linked with staircasing transactions etc.E+W
7E+WFor the purpose of determining the amount of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant is to be treated as if it is not linked to—
(a)any acquisition of an interest in the dwelling to which paragraph 6 applies, or
(b)a transfer of the reversion to the tenant under the terms of the lease.
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