Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 10 E+W ALTERNATIVE PROPERTY FINANCE RELIEFS

PART 2 E+W THE RELIEFS

References to P where P is an individual who has died E+W

4 E+W References in paragraphs 2 and 3 to P are to be read, in relation to times after P has died, as references to P's personal representatives.

Commencement Information

I1 Sch. 10 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3