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

PART 1 INTRODUCTORY

Overview

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

(2) This Schedule is arranged as follows—

(a) Part 2 makes provision about relief available for right to buy transactions,

(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,

(d) Part 5 makes provision about relief available for a rent to mortgage transaction, and

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