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 16 paragraph 6
Exclusion from company control provisions where shares are subject to a mortgage
Schedule 16 paragraph 6 provides an exemption from the company control change rules where a company's shares or securities are used as security for a mortgage, provided the lender has not yet enforced its rights.
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.