OpenLegislation

Paragraph 2 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A land transaction is relieved from tax if the buyer is any of the following—

(a)

a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 (c. 42);

(b)

a Special Health Authority established established under section 22 of that Act;

(c)

a National Health Service Trust established under section 18 of that Act;

(d)

a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.

Annotations

Commencement

I1

Sch. 20 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3