Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 12

Definition of a free-standing transfer

Section 12 of Schedule 2 defines the term "free-standing transfer" as it is used within the Schedule dealing with pre-completion transactions.

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.