Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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34(1)This paragraph applies in the case of an acquisition of a non-residential lease where—E+W
(a)there is chargeable consideration other than rent, and
(b)section 27 (amount of tax chargeable: transactions which are not linked) or 28 (amount of tax chargeable: linked transactions) applies to the acquisition.
(2)If the relevant rent is at least the specified amount, the zero rate band does not apply in relation to the consideration other than rent and, accordingly, any case which would have fallen within that band is treated as falling within the next tax band.
Commencement Information
I1Sch. 6 para. 34 in force at 1.4.2018 by S.I. 2018/34, art. 3
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