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

SCHEDULE 3 E+W TRANSACTIONS EXEMPT FROM CHARGE

Acquisitions by the Crown E+W

2 E+W A land transaction under which the buyer is any of the following is exempt from charge —

(a) the Welsh Ministers, the First Minister, the Counsel General to the Welsh Government;

(b) a Minister of the Crown;

(c) the Scottish Ministers;

(d) a Northern Ireland department;

(e) the National Assembly for Wales Commission;

(f) the Corporate Officer of the House of Lords;

(g) the Corporate Officer of the House of Commons;

(h) the Scottish Parliamentary Corporate Body;

(i) the Northern Ireland Assembly Commission.

Commencement Information

I1 Sch. 3 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3