Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 4 paragraph 4

Apportionment of consideration

Schedule 4, paragraph 4 sets out the rules for apportioning consideration on a just and reasonable basis where it relates to more than one land transaction or to a mixture of chargeable and non-chargeable matters.

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.