- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
13The transfer to the buyer of an interest in the trust property upon the termination of the trust is relieved from tax if—
(a)an election has been made under paragraph 12, and
(b)any tax chargeable in respect of the declaration of the shared ownership trust has been paid.
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