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

Co-operative and community benefit society and credit union relief

427.The provisions in paragraph 12 provide relief from LTT where a land transaction takes place in connection with:

  • a transfer of engagements between registered societies takes place in accordance with section 110 of the Co-operative and Community Benefit Societies Act 2014 (the “2014 Act”); or

  • a registered society is converted or amalgamated with a company, or the whole of the engagements of the registered society is transferred to a company, in accordance with section 112 the 2014 Act.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.


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