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

This adran has no associated Nodiadau Esboniadol

38E+WIn this Part of this Schedule—

(a)paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;

(b)paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;

(c)paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;

(d)paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;

(e)paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.

Commencement Information

I1Sch. 7 para. 38 in force at 1.4.2018 by S.I. 2018/34, art. 3