Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 4

Intermediate transactions treated as higher rates transactions

Schedule 5 paragraph 4 provides that certain intermediate transactions are subject to the higher rates of land transaction tax when the replacement of a main residence rules apply.

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.