# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 23


(1) For the purposes of paragraph 22 (see Step 1), a person is a relevant owner if—
(a) immediately after the transaction, that person is entitled to a proportion of the chargeable interest, and
(b) immediately before the transaction, that person was a partner or connected with a partner.
(2) For the purposes of paragraph 22 and this paragraph, persons who are entitled to a chargeable interest as beneficial joint tenants are to be taken to be entitled to the chargeable interest as beneficial tenants in common in equal shares.

---
Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/23 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-7/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.