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 16 paragraph 12
Change in control of the buyer — tracing back through previous relieved transactions
Schedule 16 paragraph 12 deals with the withdrawal of group relief where there is a change in the control of the buying company and there is a chain of earlier relieved transactions involving the same chargeable interest.
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.