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

Shared ownership leases: interpretationE+W

9(1)For the purposes of paragraphs 6, 7 and 8, a “"shared ownership lease”” means a lease granted—E+W

(a)by a qualifying bodyF1...

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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).

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .