- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (06/04/2022) - English
- Pwynt Penodol mewn Amser (06/04/2022) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Changes over time for: Cross Heading: Overview
Alternative versions:
- 01/04/2018- Amendment
- 06/04/2022
Point in time
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Point in time view as at 06/04/2022.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: Overview.
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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.
Commencement Information
I1Sch. 8 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
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