# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 10


Where the transferee under the assignment of rights referred to in paragraph 7(1) is entitled to call for the transfer of part, but not the whole, of the subject-matter of the original contract—
(a) paragraph 7 applies as if the original contract, so far as relating to that part of its subject-matter, were a separate contract, and
(b) the references in paragraph 8 to the original contract are to be read accordingly.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.