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

SCHEDULE 10 E+W ALTERNATIVE PROPERTY FINANCE RELIEFS

PART 3 E+W CIRCUMSTANCES WHERE ARRANGEMENTS NOT RELIEVED

No relief where group relief, acquisition relief or reconstruction relief available on first transaction E+W

5 E+W Paragraphs 2 and 3 do not apply to arrangements in relation to which group relief, acquisition relief or reconstruction relief is available on the first transaction (even if such a relief is subsequently withdrawn).

Commencement Information

I1 Sch. 10 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3