There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 12.
12E+WCondition 7 is that—
(a)before the end of the period of 30 days beginning with the date on which the interest in the land ceases to be held as a bond asset, the interest is transferred by B to A (““the second transaction””), and
(b)the second transaction is given effect not more than 10 years (or such other period as may be prescribed) after the first transaction.
Commencement Information
I1Sch. 11 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3
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