There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2.
2E+WA sale and leaseback arrangement is an arrangement under which—
(a)a person (““A””) transfers or grants to another person (““B””) a major interest in land (the ““sale””), and
(b)out of that interest B grants a lease to A (the ““leaseback””).
Commencement Information
I1Sch. 9 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3
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