Changes over time for: Cross Heading: Acquisition of interest in partnership not chargeable except as specially provided
Status:
Point in time view as at 06/04/2022.
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: Acquisition of interest in partnership not chargeable except as specially provided.

Changes to Legislation
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Acquisition of interest in partnership not chargeable except as specially providedE+W
5E+WThe acquisition of an interest in a partnership is not a chargeable transaction despite the partnership property including land, except as provided by—
(a)paragraph 18 (transfer of interest pursuant to earlier arrangements);
(b)paragraph 34 (transfer of interest in property-investment partnership).
Yn ôl i’r brig