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

SCHEDULE 4 E+W CHARGEABLE CONSIDERATION

Postponed consideration E+W

3 E+W The amount or value of the chargeable consideration for a transaction is to be determined without any discount for postponement of the right to receive it or any part of it.

Commencement Information

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