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

SCHEDULE 22 E+W MISCELLANEOUS RELIEFS

Lighthouses reliefs E+W

1 E+W A land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying into effect Part 8 of the Merchant Shipping Act 1995 (c. 21) (lighthouses) is relieved from tax.

Commencement Information

I1 Sch. 22 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3