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

SCHEDULE 2 E+W PRE-COMPLETION TRANSACTIONS

PART 3 E+W PRE-COMPLETION TRANSACTIONS WHICH ARE FREE-STANDING TRANSFERS

Pre-completion transactions which are free-standing transfers E+W

12 E+W A pre-completion transaction which is not an assignment of rights is referred to in this Schedule as a “"free-standing transfer””.

Commencement Information

I1 Sch. 2 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3