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

Acquisitions by the Crown

This section has no associated Explanatory Notes

2A 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.