Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

PART 2 E+W THE TAX AND KEY CONCEPTS

CHAPTER 3 E+W PARTICULAR TRANSACTIONS

Contracts and transfers: particular cases E+W

13 Pre-completion transactions E+W

Schedule 2 makes—

(a) provision about the application of section 10 (contract and transfer) in certain cases where an assignment of rights, subsale or other transaction is entered into without the contract having been completed, and

(b) other provision about such cases.

Commencement Information

I1 S. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3