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Point in time view as at 09/09/2022.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: Application of this Schedule to certain trusts.

Changes to Legislation
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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.
Yn ôl i’r brig