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 35
Dwellings outside Wales and how they are treated for higher rates purposes
Schedule 5 paragraph 35 explains how dwellings located outside Wales are taken into account when determining whether the higher rates of Land Transaction Tax apply, and how foreign property concepts are translated into Welsh LTT equivalents.
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.