Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 39

Exemptions and reliefs in the context of partnership transactions

Schedule 7 paragraph 39 addresses how the general exemption for transactions with no chargeable consideration interacts with certain partnership transactions, and how other exemptions and reliefs apply alongside this Schedule.

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.