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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Changes over time for: Cross Heading: Interpretation
No versions valid at: 25/05/2017
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- 01/04/2018- Amendment
- 25/05/2017
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
InterpretationE+W
3(1)For the purposes of this Schedule, “"the whole of the available property of the target trust”” means the whole of the property subject to the trusts of the target trust, other than any property which is retained for the purpose of discharging liabilities of the trustees of the target trust (and “"target trust”” has the meaning given by paragraph 1 or 2, as the case may be).E+W
(2)For the purposes of this Schedule, each of the parts of an umbrella scheme (and not the scheme as a whole) is regarded as an authorised unit trust; and “"umbrella scheme”” has the same meaning as in section 619 of the Corporation Tax Act 2010 (c. 4).
(3)In this Schedule, “"authorised unit trust”” means a unit trust scheme in the case of which an order under section 243 of the Financial Services and Markets Act 2000 (c. 8) is in force.
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