Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 4 paragraph 9

Estates of deceased persons: exclusions from chargeable consideration

Schedule 4, paragraph 9 provides relief in calculating chargeable consideration for certain land transactions arising from deceased persons' estates, specifically those involving personal representatives' assents or appropriations, and variations of wills or intestacy provisions.

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.