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

[F1 SCHEDULE 21A E+W RELIEF FOR SPECIAL TAX SITES

Textual Amendments

F1 Sch. 21A inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(5)

PART 1 E+W Key terms

Meaning of qualifying land E+W

3. E+W For the purposes of this Schedule, transaction land is “qualifying land” if, on the effective date of the land transaction—

(a) it is situated in a special tax site, and

(b) the buyer intends it to be used exclusively in a qualifying manner.]