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 2 E+W The Relief

Full relief E+W

6. (1) This paragraph applies if— E+W

(a) 100% of the chargeable consideration for a land transaction is attributable to qualifying land, and

(b) the effective date of the transaction is within the relief period.

(2) The land transaction is relieved from tax.]