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

Building societies relief

425.Land transactions are relived from LTT where they take place in connection with the amalgamation of two or more building societies under section 93 of the Building Societies Act 1986; or where they relate to a transfer of engagements between building societies under section 94 of that Act.

Back to top