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

SCHEDULE 2 E+W PRE-COMPLETION TRANSACTIONS

PART 1 E+W INTRODUCTION AND KEY CONCEPTS

Tax not charged on transferee by reason of the pre-completion transaction E+W

5 E+W The transferee is not regarded as entering into a land transaction only by reason of the pre-completion transaction.

Commencement Information

I1 Sch. 2 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3