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 Schedule 8 paragraph 4
Where persons acquire a chargeable interest or an interest in a partnership as trustees of a settlement
Schedule 8 paragraph 4 establishes that when trustees of a settlement acquire a chargeable interest or an interest in a partnership, they are treated as purchasers of the entire interest, including the beneficial interest.
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.