Changes over time for: Cross Heading: Sale and leaseback arrangements
Status:
Point in time view as at 26/01/2019.
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: Sale and leaseback arrangements.
Changes to Legislation
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Sale and leaseback arrangementsE+W
2E+WA sale and leaseback arrangement is an arrangement under which—
(a)a person (““A””) transfers or grants to another person (““B””) a major interest in land (the ““sale””), and
(b)out of that interest B grants a lease to A (the ““leaseback””).
Yn ôl i’r brig