http://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/9/2019-01-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.
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Statute Law Database
2024-04-02
Expert Participation
2019-01-26
SCHEDULE 15RELIEF FOR CERTAIN TRANSACTIONS RELATING TO SOCIAL HOUSING
PART 3SHARED OWNERSHIP LEASES
Shared ownership leases: interpretation
I19
1
For the purposes of paragraphs 6, 7 and 8, a “"shared ownership lease”” means a lease granted—
a
by a qualifying bodyF1...
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in relation to which the conditions in paragraph 3(2) or 5(2) are met.
2
Sub-paragraphs (3) and (4) apply to paragraphs 3 to 8.
3
A “"qualifying body”” means—
a
a local housing authority within the meaning given by section 1 of the Housing Act 1985 (c. 68);
b
a housing association within the meaning given by the Housing Associations Act 1985 (c. 69);
c
a housing action trust established under Part 3 of the Housing Act 1988 (c. 50).
F24
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F35
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