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The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019
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Description of co-ownership authorised contractual scheme under section 36(8) of LTTA
4.—(1) A co-ownership authorised contractual scheme of the description in paragraph (2) is to be treated as not being a co-ownership authorised contractual scheme for the purposes of LTTA and TCMA as it applies in relation to land transaction tax.
(2) The description is that the scheme is—
(a)constituted under the law of an EEA State by contract,
(b)managed by a body corporate incorporated under the law of an EEA State, and
(c)authorised under the law of the EEA State mentioned in sub-paragraph (a) in a way which makes it, under that law, the equivalent of a co-ownership authorised contractual scheme defined in section 36(7) of LTTA.
(3) This regulation has effect in relation to any land transaction with an effective date on or after exit day.
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