[F15.E+WIn this Part, the “relief period” means
[F2(a)][F3in so far as the reference relates to the special tax site mentioned in paragraph 2(a),] the period beginning with 26 November 2024 and ending with 30 September 2029;
[F4(b)in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029;]
[F5(c)in so far as the reference relates to the special tax site mentioned in paragraph 2(c), the period beginning with 21 November 2025 and ending with 30 September 2029.]
[F6(d)in so far as the reference relates to the special tax site mentioned in paragraph 2(d), the period beginning with 21 November 2025 and ending with 30 September 2034.]]
Textual Amendments
F1Sch. 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)
F2Sch. 21A para. 5 renumbered as Sch. 21A para. 5(a) (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(a)
F3Words in Sch. 21A para. 5(a) inserted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(b)
F4Sch. 21A para. 5(b) inserted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(c)
F5Sch. 21A para. 5(c) inserted (21.11.2025 at 12.00 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209), regs. 1(2), 2(3)
F6Sch. 21A para. 5(d) inserted (21.11.2025 at 12.01 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210), regs. 1(2), 2(3)