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

SCHEDULE 7 E+W PARTNERSHIPS

PART 10 E+W INTERPRETATION

Transfer of a chargeable interest E+W

46 E+W References in this Schedule to a transfer of a chargeable interest include—

(a) the creation of a chargeable interest,

(b) the variation of a chargeable interest, and

(c) the surrender or release of a chargeable interest.

Commencement Information

I1 Sch. 7 para. 46 in force at 1.4.2018 by S.I. 2018/34, art. 3