Paragraph 17 Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)I1
England and Wales
In Schedule 15 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017—
(a)
in paragraph 2(3) (discounted sales by public sector bodies), omit paragraph (e);
(b)
in paragraph 9(3) (bodies granting shared ownership leases), omit paragraph (c);
(c)
in paragraph 10(8) (beneficiaries of shared ownership trusts), omit paragraph (c);
(d)
in paragraph 19(3) (sales to registered social landlords), in the definition of “qualifying body”, omit paragraph (b).
Annotations
Commencement
- I1
Sch. 1 para. 17 in force at 10.9.2025, see s. 9(2)(d)