Changes over time for: Cross Heading: Introduction
No versions valid at: 25/05/2017
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Point in time view as at 25/05/2017. This version of this cross heading contains provisions that are not valid for this point in time.
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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: Introduction.
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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
IntroductionE+W
12E+WIn this Part of this Schedule—
(a)paragraphs 13 to 17 make provisions about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership, and
(b)paragraphs 18 and 19 provide for certain events following such transactions to be treated as land transactions.
Yn ôl i’r brig