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 11 paragraph 6
Condition 1: transfer and return arrangements
Schedule 11 paragraph 6 sets out the first condition that must be met for certain land transaction arrangements to qualify for special treatment, requiring that one party transfers a qualifying interest in land to another with an agreement that the interest will be transferred back.
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.