# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 1


(1) This Schedule makes provision about the application of this Act and TCMA in relation to trusts.
(2) This Schedule is arranged as follows—
(a) paragraph 2 defines key terms;
(b) paragraph 3 makes provision about transactions involving bare trusts;
(c) paragraphs 4 to 10 make provision about transactions involving settlements and the responsibilities of trustees of a settlement;
(d) paragraph 11 makes provision about the treatment of the interests of beneficiaries under certain trusts.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

