- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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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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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Partition etc.: disregard of existing interest
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time
Status:
Point in time view as at 01/04/2018.
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: Partition etc.: disregard of existing interest.
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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.
Commencement Information
I1Sch. 4 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3
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