There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 1.
1E+WA land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).
Commencement Information
I1Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
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