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

Meaning of relief period E+W

5. E+W In this Part, the “relief period” means

[F2 (a)] [F3 in 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.]]

Textual Amendments

F2 Words in Sch. 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)

F3 Words 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)

F4 Sch. 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)