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

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Changes over time for: Cross Heading: Indemnity given by buyer

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No versions valid at: 25/05/2017

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Point in time view as at 25/05/2017. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Indemnity given by buyer. Help about Changes to Legislation

Valid from 18/10/2017

Valid from 01/04/2018

Indemnity given by buyerE+W

14E+WWhere the buyer agrees to indemnify the seller in respect of liability to a third party arising from breach of an obligation owed by the seller in relation to the land that is the subject of the transaction, neither the agreement nor any payment made in pursuance of it counts as chargeable consideration.

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