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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 3
- Variation of testamentary dispositions...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Status:
Point in time view as at 06/04/2022.
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: Variation of testamentary dispositions etc..
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Variation of testamentary dispositions etc.E+W
6(1)A transaction following a person's death that varies a disposition (whether effected by will, under the law relating to intestacy or otherwise) of property of which the deceased was competent to dispose is exempt from charge if the following conditions are met.E+W
(2)The conditions are—
(a)that the transaction is carried out within the period of two years after a person's death, and
(b)that no consideration in money or money's worth other than the making of a variation of another such disposition is given for it.
(3)Where the condition in sub-paragraph (2)(b) is not met, the chargeable consideration for the transaction is determined in accordance with paragraph 9(3) of Schedule 4.
(4)This paragraph applies whether or not the administration of the estate is complete or the property has been distributed in accordance with the original dispositions.
Commencement Information
I1Sch. 3 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3
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