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

SCHEDULE 15 E+W RELIEF FOR CERTAIN TRANSACTIONS RELATING TO SOCIAL HOUSING

PART 1 E+W INTRODUCTORY

Overview E+W

1 (1) This Schedule makes provision about reliefs available for certain transactions relating to social housing. E+W

(2) This Schedule is arranged as follows—

(a) Part 2 makes provision about relief available for [F1 transactions subject to a public sector discount],

(b) Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,

(c) Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,

F2 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) Part 6 provides relief for certain acquisitions by registered social landlords.

Textual Amendments

F1 Words in Sch. 15 para. 1(2)(a) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(aa)

F2 Sch. 15 para. 1(2)(d) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(bb)

Commencement Information

I1 Sch. 15 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3