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

SCHEDULE 22 E+W MISCELLANEOUS RELIEFS

Relief for property accepted in satisfaction of tax E+W

6 E+W A land transaction—

(a) which is entered into under section 9 of the National Heritage Act 1980 (c. 17) (disposal of property accepted by the Commissioners for Revenue and Customs in satisfaction of inheritance tax) and by which property is transferred to a person mentioned in subsection (2) of that section, or

(b) which is entered into under subsection (4) of that section,

is relieved from tax.

Commencement Information

I1 Sch. 22 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3