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

SCHEDULE 4 E+W CHARGEABLE CONSIDERATION

Money or money's worth E+W

1 E+W The chargeable consideration for a transaction is, except as otherwise provided, any consideration in money or money's worth given for the subject-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.

Commencement Information

I1 Sch. 4 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3