11. 9. Debate: Stage 3 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill – in the Senedd at 5:03 pm on 28 March 2017.
Group 11 is the next group, which contains technical amendments relating to drafting improvements on partnership transactions. The lead amendment in this group is amendment 22. I call on the Cabinet Secretary to move and speak to the lead amendment and the other amendments in the group. Mark Drakeford.
Diolch, Llywydd. This is the final set of purely technical amendments that will come before the Assembly this afternoon. Amendment 23 makes minor technical improvements to the existing drafting for partnership transactions involving partnerships made up wholly of bodies corporate. Transactions involving partnerships are governed by specific rules, which are set out in Schedule 7 to the Bill. This amendment ensures that this rule operates in a way that is consistent with existing SDLT rules. Amendment 22 is consequential on amendment 23, and I ask Members to support them both.
There are no speakers in this group. The question is, therefore, that amendment 22 be agreed. Does any Member object? Amendment 22 is agreed.
Cabinet Secretary—amendment 23.
Formally.
The question is that amendment 23 be agreed. Does any Member object? Amendment 23 is agreed.