SCHEDULES

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

Finance Act 2003 U.K.

10 U.K.In Schedule 7 (group relief), in paragraph 2B(4) (certain mortgage arrangements not eligible for relief), omit “and Wales”.

Commencement Information

I1 Sch. 2 para. 10 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)