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 35
Mixed leases: treatment of non-rent consideration
Schedule 6 paragraph 35 explains how to calculate the tax on non-rent consideration (such as a premium) paid for a mixed lease — one covering both residential and non-residential property — where the non-residential rent meets or exceeds a specified threshold.
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.