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

Valid from 18/10/2017

Valid from 01/04/2018

This section has no associated Explanatory Notes

2E+WA land transaction under which the buyer is any of the following is exempt from charge —

(a)the Welsh Ministers, the First Minister, the Counsel General to the Welsh Government;

(b)a Minister of the Crown;

(c)the Scottish Ministers;

(d)a Northern Ireland department;

(e)the National Assembly for Wales Commission;

(f)the Corporate Officer of the House of Lords;

(g)the Corporate Officer of the House of Commons;

(h)the Scottish Parliamentary Corporate Body;

(i)the Northern Ireland Assembly Commission.