- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 7
- PART 10
- Market value of leases
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Market value of leases
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time
Status:
Point in time view as at 01/04/2018.
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: Market value of leases.
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Market value of leasesE+W
50(1)This paragraph applies in relation to a lease for the purposes of this Schedule if—E+W
(a)the grant of the lease is or was a transaction to which paragraph 13 applies or applied (or a transaction to which paragraph 13 would have applied if that paragraph had been in force at the time of the grant), or
(b)the grant of the lease is a transaction to which paragraph 21 applies.
(2)In determining the market value of the lease, an obligation of the tenant under the lease is to be taken into account if (but only if)—
(a)it is an obligation such as is mentioned in paragraph 16(1) of Schedule 6 (tenant's obligations that do not count as chargeable consideration), or
(b)it is an obligation to make a payment to a person.
Commencement Information
I1Sch. 7 para. 50 in force at 1.4.2018 by S.I. 2018/34, art. 3
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