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 6 paragraph 26
Classification of lease transactions as residential, non-residential or mixed
Schedule 6, paragraph 26 defines how a lease transaction is classified as residential, non-residential or mixed for the purposes of calculating land transaction tax on lease premiums and rent.
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.