- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
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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 5
- PART 2
- Interest in same main...
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Changes over time for: Cross Heading: Interest in same main residence exception
No versions valid at: 25/05/2017
Alternative versions:
- 01/04/2018- Amendment
- 25/05/2017
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Interest in same main residence exceptionE+W
7E+WA transaction is not a higher rates residential property transaction under paragraph 3 if the main subject-matter of the transaction is a major interest in a dwelling—
(a)in which, immediately before the effective date of the transaction, the buyer had another major interest, and
(b)which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.
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