# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 5


The transferee is not regarded as entering into a land transaction only by reason of the pre-completion transaction.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.