Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 17 E+W RECONSTRUCTION AND ACQUISITION RELIEFS

PART 4 E+W WITHDRAWAL OF RECONSTRUCTION OR ACQUISITION RELIEF

Interpretation E+W

4 E+W In this Part and in Part 5 of this Schedule, a transaction—

(a) that is relieved from tax by virtue of reconstruction relief, or

(b) on which tax is chargeable in accordance with paragraph 3 (acquisition relief),

is referred to as a “"relieved transaction””.

Commencement Information

I1 Sch. 17 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3