Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 9 E+W SALE AND LEASEBACK RELIEF

The relief E+W

1 E+W The leaseback element of a sale and leaseback arrangement is relieved from tax if the qualifying conditions are met.

Commencement Information

I1 Sch. 9 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3