Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Sch 2 para 4

Definitions: part of subject-matter, transferor and subject-matter of a pre-completion transaction

Schedule 2 paragraph 4 defines three key terms used throughout the pre-completion transactions Schedule: "part of the subject-matter of the original contract", "the transferor", and the "subject-matter" of a pre-completion transaction.

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