- 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 4
- Shared ownership trust: declaration...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Shared ownership trust: declaration not linked with staircasing etc.
Alternative versions:
- 01/04/2018- Amendment
- 09/09/2022
Point in time
Status:
Point in time view as at 09/09/2022.
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 trust: declaration not linked with staircasing etc..
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Shared ownership trust: declaration not linked with staircasing etc.E+W
16E+WFor the purposes of determining the amount of tax chargeable on the declaration of a shared ownership trust, the declaration is to be treated as if it were not linked to—
(a)any equity-acquisition payment under the trust or any consequent increase in the buyer's beneficial interest in the trust property, or
(b)a transfer to the buyer of an interest in the trust property on the termination of the trust.
Commencement Information
I1Sch. 15 para. 16 in force at 1.4.2018 by S.I. 2018/34, art. 3
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