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


A land transaction under which the buyer is any of the following is exempt from charge —
(a) the Welsh Ministers, the First Minister, the Counsel General to the Welsh Government;
(b) a Minister of the Crown;
(c) the Scottish Ministers;
(d) a Northern Ireland department;
(e) the National Assembly for Wales Commission;
(f) the Corporate Officer of the House of Lords;
(g) the Corporate Officer of the House of Commons;
(h) the Scottish Parliamentary Corporate Body;
(i) the Northern Ireland Assembly Commission.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.