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

This adran has no associated Nodiadau Esboniadol

6E+WA pre-completion transaction is an ““assignment of rights”” if the entitlement of the transferee referred to in paragraph 3(1)(a) is an entitlement to exercise rights under the original contract.

Commencement Information

I1Sch. 2 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3