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 21A paragraph 8
Attributing consideration to qualifying land
Schedule 21A paragraph 8 sets out the rules for determining how much of the purchase price relates to qualifying land within a special tax site, including de minimis thresholds that simplify the calculation.
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.