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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 4
- Partition etc.: disregard of...
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Partition etc.: disregard of existing interestE+W
6E+WIn the case of a land transaction giving effect to a partition or division of a chargeable interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
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