- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (25/05/2017) - English
- Pwynt Penodol mewn Amser (25/05/2017) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 6
- PART 3
- Reverse premiums
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Reverse premiums
No versions valid at: 25/05/2017
Alternative versions:
- 01/04/2018- Amendment
- 25/05/2017
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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Reverse premiums.
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Reverse premiumsE+W
15(1)In the case of the grant, assignment or surrender of a lease a reverse premium does not count as chargeable consideration.E+W
(2)A “” means—
(a)in relation to the grant of a lease, a premium moving from the landlord to the tenant;
(b)in relation to the assignment of a lease, a premium moving from the assignor to the assignee;
(c)in relation to the surrender of a lease, a premium moving from the tenant to the landlord.
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