Changes over time for: Cross Heading: Overview
No versions valid at: 25/05/2017
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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Overview.

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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
OverviewU.K.
1(1)This Schedule makes provision about the application of this Act and TCMA in relation to trusts.U.K.
(2)This Schedule is arranged as follows—
(a)paragraph 2 defines key terms;
(b)paragraph 3 makes provision about transactions involving bare trusts;
(c)paragraphs 4 to 10 make provision about transactions involving settlements and the responsibilities of trustees of a settlement;
(d)paragraph 11 makes provision about the treatment of the interests of beneficiaries under certain trusts.
Yn ôl i’r brig