Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 19

Deposits and loans in connection with lease grants and assignments

Section Schedule 6 paragraph 19 deals with the treatment of deposits and loans connected with the grant or assignment of a lease, which may be treated as taxable consideration for Land Transaction Tax purposes.

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.