Explanatory Notes

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

1

24 May 2017

Commentary on Sections

Part 8 – Interpretation and Final Provisions

Schedule 3 - Transactions exempt from charge

Power to add, remove or vary exemptions

169. Paragraph 7 provides that regulations may amend this Schedule, so as to add to the list of exemptions, remove any exemption or modify any exemption.