# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 3


A land transaction entered into with a view to—
(a) building or enlarging barracks or camps for a visiting force,
(b) facilitating the training of a visiting force, or
(c) promoting the health or efficiency of a visiting force,
is relieved from tax.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-22/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.