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 section Schedule 15 paragraph 5
Shared ownership leases granted by qualifying bodies
Schedule 15 paragraph 5 provides a special election for calculating Land Transaction Tax on shared ownership leases granted by qualifying bodies, allowing the buyer to choose an alternative basis for determining the chargeable consideration.
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.