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

13Pre-completion transactionsE+W
This adran has no associated Nodiadau Esboniadol

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

I1S. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3