Part of 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.
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.