There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 39.
39(1)Paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply to transactions to which paragraph 13, 18, 21 or 34 applies.E+W
(2)But (subject to paragraphs 40 and 42) this Schedule has effect subject to any other provision affording exemption or relief from tax.
Commencement Information
I1Sch. 7 para. 39 in force at 1.4.2018 by S.I. 2018/34, art. 3
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