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

SCHEDULE 22 E+W MISCELLANEOUS RELIEFS

Lighthouses reliefs E+W

2 (1) A land transaction entered into by or under the direction of the Trinity House for the purpose of carrying out the services referred to in section 221(1) of the Merchant Shipping Act 1995 (c. 21) is relieved from tax. E+W

(2) In this paragraph, “"the Trinity House”” has the meaning given by section 223 of the Merchant Shipping Act 1995 (c. 21).

Commencement Information

I1 Sch. 22 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3