Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 3 E+W TRANSACTIONS EXEMPT FROM CHARGE

No chargeable consideration E+W

1 E+W A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).

Commencement Information

I1 Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3