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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 2 paragraph 11
Identifying the seller in assignment of rights cases
Schedule 2, paragraph 11 explains how to identify who counts as the "seller" for Land Transaction Tax purposes when a pre-completion transaction involves an assignment of rights and the property is subsequently transferred to, or the contract is substantially performed by, the assignee (the transferee).
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.