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 49
Further return where relief is withdrawn
Section 49 requires buyers to file a further Land Transaction Tax return with the Welsh Revenue Authority when a previously claimed relief is subsequently withdrawn due to a disqualifying event.
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.