- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
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- Pwynt Penodol mewn Amser (06/04/2022) - Welsh
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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 6
- PART 3
- Assignment of lease: assumption...
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Changes over time for: Cross Heading: Assignment of lease: assumption of obligations by assignee
Alternative versions:
- 01/04/2018- Amendment
- 06/04/2022
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Point in time view as at 06/04/2022.
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Assignment of lease: assumption of obligations by assigneeE+W
18E+WIn the case of an assignment of a lease the assumption by the assignee of the obligation—
(a)to pay rent, or
(b)to perform or observe any other undertaking of the tenant under the lease,
does not count as chargeable consideration for the assignment.
Commencement Information
I1Sch. 6 para. 18 in force at 1.4.2018 by S.I. 2018/34, art. 3
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