30 Reliefs
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (2017 anaw 1) | Legislation

Reliefs

30  Reliefs

(1)     The following Schedules make provision about reliefs and other provision connected to those reliefs—

Schedule 9 (sale and leaseback relief);

Schedule 10 (alternative property finance relief);

Schedule 11 (relief for alternative finance investment bonds);

Schedule 12 (relief for incorporation of limited liability partnership);

Schedule 13 (relief for acquisitions involving multiple dwellings);

Schedule 14 (relief for certain acquisitions of dwellings);

Schedule 15 (relief for certain transactions relating to social housing);

Schedule 16 (group relief);

Schedule 17 (reconstruction and acquisition reliefs);

Schedule 18 (charities relief);

Schedule 19 (open-ended investment company reliefs);

Schedule 20 (relief for acquisitions by public bodies and health bodies);

Schedule 21 (compulsory purchase relief and planning obligation relief);

[Schedule 21A (relief for special tax sites);]

Schedule 22 (miscellaneous reliefs).

(2)     The following provisions of this Act provide relief from tax for certain land transactions (and accordingly if relief is claimed such transactions are not chargeable transactions)—

paragraphs 18(2) and 19(2) of Schedule 2 (relief for notional transactions

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