Shared-ownership trusts
Declaration not linked with staircasing transactions
Commentary –
Land Transaction Tax (Wales) ¶304-585
Definitions
Commentary –
Land Transaction Tax (Wales) ¶304-550
Generally
Commentary –
Land Transaction Tax (Wales) ¶304-550
Market-value election
Commentary –
Land Transaction Tax (Wales) ¶304-565
Reliefs
Commentary –
Land Transaction Tax (Wales) ¶304-560
Rent scheme
Commentary –
Land Transaction Tax (Wales) ¶304-590
Rent to mortgage transactions
Commentary –
Land Transaction Tax (Wales) ¶304-595
Transfer of property on termination of trust
Commentary –
Land Transaction Tax (Wales) ¶304-570
Treatment of additional payments where no election made
Commentary –
Land Transaction Tax (Wales) ¶304-580
Treatment of staircasing transactions
Commentary –
Land Transaction Tax (Wales) ¶304-575