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

This adran has no associated Nodiadau Esboniadol

[F12B.(1)A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of a relevant UK court in the exercise of its jurisdiction with respect to charities.E+W

(2)A “relevant UK court” means—

(a)the High Court,

(b)the Court of Session, or

(c)the High Court in Northern Ireland.]

Textual Amendments