- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
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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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- 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
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
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Status:
Point in time view as at 01/04/2018.
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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.
Commencement Information
I1Sch. 8 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3
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