Changes over time for: Cross Heading: Overview
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Overview.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
OverviewE+W
1E+WThis Schedule makes provision about relief available for acquisitions involving multiple dwellings.
2E+WThis Schedule is arranged as follows—
(a)paragraph 3 identifies the transactions to which this Schedule applies,
(b)paragraph 4 defines key terms,
(c)paragraph 5 provides for the amount of tax chargeable,
(d)paragraphs 6 and 7 make further provision about how the tax is calculated, and
(e)paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.
Yn ôl i’r brig