Changes over time for: Cross Heading: Overview
Status:
Point in time view as at 06/04/2022.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. Any changes that have already been made by the team appear in the content and are referenced with annotations.

Changes to Legislation
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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.
Yn ôl i’r brig