Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Discharge of charge when conditions for relief met

This section has no associated Explanatory Notes

16If, after the effective date of the second transaction, B provides WRA with the prescribed evidence that each of conditions 1 to 3 and 5 to 7 has been met, the land ceases to be subject to the charge registered in pursuance of condition 4.