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

SCHEDULE 18 E+W CHARITIES RELIEF

The relief E+W

3 (1) A land transaction is relieved from tax where the buyer is a qualifying charity. E+W

(2) But see paragraph 4 (withdrawal of relief).

Commencement Information

I1 Sch. 18 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3