The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018

1. Introductory Text

2. 1. Title and commencement

3. 2. Interpretation

4. 3. Contracts entered into on or before 17 December 2014

5. 4. Contracts entered into after 17 December 2014 but before the commencement date

6. 5. Alternative property finance relief

7. 6. Alternative finance investment bonds

8. 7. Transfer of partnership interest pursuant to earlier arrangements

9. 8. Withdrawal of money etc. from partnership after transfer of a chargeable interest

10. 9. Overlapping leases

11. 9A. Holdover tenancies

12. 10. Cases where assignment of lease treated as grant of lease

13. 11. Variation of lease treated as grant of new lease

14. 12. Higher rates residential property transactions – replacement of main residence exception

15. Signature

16. Explanatory Note