Wales Act 2014 (c. 29)

SCHEDULES

SCHEDULE 2 U.K. Welsh tax on land transactions: consequential amendments

Finance Act 2003 U.K.

7 U.K. In section 108(1A) (linked transactions), for “the land to which it relates is in Scotland” substitute “—

(a) the transaction relates to land in Scotland, or

(b) the transaction relates to land in Wales (whether by virtue of section 48A(2) or otherwise).”

Commencement Information

I1 Sch. 2 para. 7 has effect as specified by The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018 (S.I. 2018/214), art. 2(a)