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 5, paragraph 32
Partners buying dwellings outside the partnership
Schedule 5, paragraph 32 deals with how partnership property is treated when determining whether the higher rates of land transaction tax apply to a partner who buys a dwelling in a personal capacity, outside the partnership.
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.