- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (03/04/2019) - English
- Pwynt Penodol mewn Amser (03/04/2019) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 22
- Building societies relief
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Nodweddion Uwch
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Changes over time for: Cross Heading: Building societies relief
Alternative versions:
- 01/04/2018- Amendment
- 03/04/2019
Point in time
Status:
Point in time view as at 03/04/2019.
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Building societies reliefE+W
10(1)A land transaction is relieved from tax if it is effected by or in consequence of—E+W
(a)an amalgamation of two or more building societies under section 93 of the Building Societies Act 1986 (c. 53) (amalgamation), or
(b)a transfer of engagements between building societies under section 94 of that Act (transfer of engagements).
(2)In this paragraph, “"building society”” has the meaning given by section 119(1) of the Building Societies Act 1986 (c. 53).
Commencement Information
I1Sch. 22 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3
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