- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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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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Status:
Point in time view as at 01/04/2018.
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: Shared ownership lease: grant not linked with staircasing transactions etc..
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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.
Commencement Information
I1Sch. 15 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3
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