Changes over time for: Cross Heading: Disposal of interest in part of qualifying land during control period
Status:
Point in time view as at 26/11/2024.
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: Disposal of interest in part of qualifying land during control period.

Changes to Legislation
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[Disposal of interest in part of qualifying land during control periodE+W
12.(1)This paragraph applies where the buyer ceases to hold a chargeable interest in part of the qualifying land during the control period.E+W
(2)The references in paragraphs 10 and 11 to the qualifying land are to be treated as references only to the part of the qualifying land in relation to which the buyer still holds a chargeable interest (whether the chargeable interest acquired in the land transaction relieved from tax under Part 2 of this Schedule or another chargeable interest).]
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