The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 No. 791 (W. 124)

1. Introductory Text

2. 1. Title and commencement

3. 2. Interpretation

4. 3. Amendments to Part 2 of Schedule 5 (Buyer is an individual: single dwelling transactions) to the LTT Act

5. 4. Amendments to Part 3 of Schedule 5 (Buyer is an individual: multiple dwelling transactions) to the LTT Act

6. 5. Amendments to paragraph 23 of Schedule 5 (Further provision in connection with replacement of main residence exception) to the LTT Act

7. 6. Amendments to paragraph 35 of Schedule 5 (Dwellings outside Wales) to the LTT Act

8. 7. Definition of “emergency”, “public authority” and “relevant restriction” for the purposes of Schedule 5 to the LTT Act

9. Signature

10. Explanatory Note