# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 4


In this Part and in Part 5 of this Schedule, a transaction—
(a) that is relieved from tax by virtue of reconstruction relief, or
(b) on which tax is chargeable in accordance with paragraph 3 (acquisition relief),
is referred to as a “"relieved transaction””.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.