Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 2 paragraph 3

What counts as a pre-completion transaction

Schedule 2 paragraph 3 defines what qualifies as a pre-completion transaction for the purposes of the sub-sale and assignment rules.

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.