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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Cases where conditions for exemption not fully met

182.Paragraph 9 provides that where not all of the conditions for exemption are met under Schedule 3 paragraph 5 (assents and appropriations by personal representatives) and paragraph 6 (variation of testamentary dispositions etc.) in relation to a transaction, chargeable consideration for that transaction does not include any secured debt assumed (Schedule 3 paragraph 5(2)) or the making of a variation (Schedule 3 paragraph 6 (2)(b)) (as the case may be).

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