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Paragraph 17 Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)I1

England and Wales

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

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)