Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 4 paragraph 10

Currency and sterling equivalents

Schedule 4 paragraph 10 establishes that all consideration for land transactions must be expressed in sterling and sets out how to convert amounts from foreign currencies.

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.