Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 2 paragraph 14

References to the seller in free-standing transfer scenarios

Schedule 2, paragraph 14 explains how to identify who counts as the "seller" for Land Transaction Tax purposes when a pre-completion transaction involves a free-standing transfer — either directly or because the original contract itself was a free-standing transfer — and the property ultimately reaches the transferee.