- 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 18
- Application of this Schedule...
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Changes over time for: Cross Heading: Application of this Schedule to certain trusts
Alternative versions:
- 01/04/2018- Amendment
- 06/04/2022
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Point in time view as at 06/04/2022.
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Application of this Schedule to certain trustsE+W
9(1)This Schedule applies to the following trusts as it applies to a charity but subject to the modifications in sub-paragraph (2)—E+W
(a)a trust of which all the beneficiaries are charities, or
(b)a unit trust scheme in which all the unit holders are charities.
(2)The modifications to this Schedule are—
(a)the references in paragraph 2(2) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them;
(b)the references to C in paragraph 2(4), are to have effect as if they were references to any of the beneficiaries or unit holders;
(c)the references in paragraphs 5(2)(b) and 8(2)(b) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them.
Commencement Information
I1Sch. 18 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3
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