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

This adran has no associated Nodiadau Esboniadol

11E+WCondition 6 is that B holds the interest in the land as a bond asset until the termination of the bond.

Commencement Information

I1Sch. 11 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3