- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2018) - English
- Pwynt Penodol mewn Amser (01/04/2018) - Welsh
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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: staircasing...
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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: staircasing transactions
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time
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Point in time view as at 01/04/2018.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 trust: staircasing transactions.
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Shared ownership trust: staircasing transactionsE+W
14(1)An equity-acquisition payment under a shared ownership trust, and the consequent increase in the buyer's beneficial interest is to be relieved from tax if—E+W
(a)an election has been made for relief under paragraph 12, and
(b)any tax chargeable in respect of the declaration of the trust has been paid.
(2)An equity-acquisition payment under a shared ownership trust, and the consequent increase in the buyer's beneficial interest is also to be relieved from tax if following the increase the buyer's beneficial interest does not exceed 80% of the the total beneficial interest in the trust property.
Commencement Information
I1Sch. 15 para. 14 in force at 1.4.2018 by S.I. 2018/34, art. 3
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