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 Schedule 17 para 2
Reconstruction relief
Schedule 17, paragraph 2 provides relief from land transaction tax where a company acquires the whole or part of another company's undertaking as part of a reconstruction scheme, provided specific conditions about share consideration and shareholder proportionality are met.
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.