Changes over time for: Cross Heading: Overview
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Point in time view as at 01/04/2018.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: Overview.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
OverviewE+W
1(1)This Schedule makes provision about higher rates residential property transactions.E+W
(2)This Schedule is arranged as follows—
(a)Part 2 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves a dwelling;
(b)Part 3 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves multiple dwellings;
(c)Part 4 describes the chargeable transactions that are higher rates residential property transactions where the buyer is not an individual;
(d)Part 5 contains supplementary provision, including about returns and about the application of the provisions in Parts 2, 3 and 4 in specified circumstances;
(e)Part 6 contains interpretative provision.
Modifications etc. (not altering text)
Commencement Information
Yn ôl i’r brig