Changes over time for: Cross Heading: Overview
Status:
Point in time view as at 26/01/2019.
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: Overview.
Changes to Legislation
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OverviewE+W
1(1)This Schedule makes provision about reconstruction relief and acquisition relief.E+W
(2)This Schedule is arranged as follows—
(a)Part 2 describes the relief available for transactions entered into in pursuance of a scheme of reconstruction,
(b)Part 3 provides for the amount of tax chargeable where a land transaction is entered into in connection with a company acquiring the whole or part of the undertaking of another company,
(c)Part 4 makes provision about the withdrawal of reconstruction relief or acquisition relief, and
(d)Part 5 makes provision about recovery of unpaid tax from certain persons.
Yn ôl i’r brig