Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

This adran has no associated Nodiadau Esboniadol

12E+WA pre-completion transaction which is not an assignment of rights is referred to in this Schedule as a “"free-standing transfer””.

Commencement Information

I1Sch. 2 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3