Changes over time for: Cross Heading: Overview
Version Superseded: 31/12/2020
Status:
Point in time view as at 26/01/2019.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Overview.
Changes to Legislation
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OverviewE+W
1E+WThis Schedule is arranged as follows—
(a)paragraph 2 defines key terms,
(b)paragraph 3 describes the relief available to a charity that is a buyer in a land transaction and the circumstances in which it is available,
(c)paragraph 4 describes the circumstances where that relief is withdrawn,
(d)paragraph 5 describes the relief available where a charity does not qualify for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,
(e)paragraph 6 describes the relief available where at least one charity and at least one person who is not a charity are buyers under a land transaction,
(f)paragraph 7 describes the circumstances where that relief is withdrawn,
(g)paragraph 8 describes the relief available where a charity does not qualify for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and
(h)paragraph 9 makes provision about reliefs available for charitable trusts.
Yn ôl i’r brig