# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph


The Schedules to this Act are arranged as follows—
(a) Schedules 2 to 4 comprise a group of Schedules which make provision related to the key concepts of land transaction tax—
(i) Schedule 2 sets out how this Act applies to pre-completion transactions;
(ii) Schedule 3 specifies certain transactions which are exempt from a charge to the tax;
(iii) Schedule 4 makes detailed provision about what counts as chargeable consideration for a land transaction;
(b) Schedule 5 makes provision about higher rates residential property transactions;
(c) Schedule 6 makes provision about the application of this Act to leases;
(d) Schedules 7 and 8 comprise a group of Schedules making provision about the application of this Act to certain entities, specifically partnerships (Schedule 7) and trusts (Schedule 8);
(e) Schedules 9 to 22 comprise a group of Schedules which make provision about reliefs available from the tax;
(f) Schedule 23 makes amendments to TCMA.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/1/paragraph/wrapper1n1 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-1/paragraph-wrapper1n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.