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

PART 3 E+W CALCULATION OF TAX AND RELIEFS

Calculation of tax E+W

29 Calculation provisions subject to certain provisions about reliefs E+W

Sections 27 and 28 are subject to—

(a) Schedule 13 (relief for acquisitions involving multiple dwellings);

(b) paragraph 10 of Schedule 14 (relief for transactions entered into by persons exercising collective rights);

(c) Part 3 of Schedule 17 (acquisition relief);

(d) paragraphs 6 and 8 of Schedule 18 (partial charities relief in certain circumstances).

Commencement Information

I1 S. 29 in force at 1.4.2018 by S.I. 2018/34, art. 3