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

Overview E+W

1 E+W This Schedule is arranged as follows—

(a) paragraph 2 defines key terms,

[F1 (aa) paragraphs 2A to 2D make provision about the meaning of “charity”,]

(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(c) paragraph 4 describes the circumstances where that relief is withdrawn,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for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,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(f) paragraph 7 describes the circumstances where that relief is withdrawn,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for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and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.

Textual Amendments

F1 Sch. 18 para. 1(aa) inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(2) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

Commencement Information

I1 Sch. 18 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3