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

SCHEDULE 4 E+W CHARGEABLE CONSIDERATION

Costs of enfranchisement E+W

17 E+W Costs borne by the buyer under section 9(4) of the Leasehold Reform Act 1967 (c. 88) or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (c. 28) (costs of enfranchisement) do not count as chargeable consideration.

Commencement Information

I1 Sch. 4 para. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3