http://www.legislation.gov.uk/anaw/2017/1/section/20/enacted
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
en
King's Printer of Acts of Parliament
2019-06-24
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 23(7)-(10)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 5(2)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 35(3)(f)
(g)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 6(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 38
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 7
reg. 1(2)
PART 2THE TAX AND KEY CONCEPTS
CHAPTER 4CHARGEABLE TRANSACTIONS AND CHARGEABLE CONSIDERATION
Chargeable consideration
20Uncertain or unascertained consideration
1
Where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained, its amount or value is to be determined for the purposes of this Act on the basis of a reasonable estimate.
2
In this Act, “uncertain”, in relation to consideration, means that its amount or value depends on uncertain future events.