# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2


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.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-20/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.