Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 22 paragraph 10

Building society amalgamations and transfers of engagements

Schedule 22, paragraph 10 provides relief from land transaction tax where a land transaction arises from the amalgamation of building societies or a transfer of engagements between building societies.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.