- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 8
- Reallocation of trust property...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Reallocation of trust property as between beneficiaries
No versions valid at: 25/05/2017
Alternative versions:
- 01/04/2018- Amendment
- 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: Reallocation of trust property as between beneficiaries.
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Reallocation of trust property as between beneficiariesE+W
6U.K.Where—
(a)the trustees of a settlement reallocate trust property in such a way that a beneficiary acquires an interest in certain trust property and ceases to have an interest in other trust property, and
(b)the beneficiary consents to ceasing to have an interest in that other property,
the fact that the beneficiary gives consent does not mean that there is chargeable consideration for the acquisition.
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