49 Further return where relief is withdrawn
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (2017 anaw 1) | Legislation

49  Further return where relief is withdrawn

(1)     The buyer in a land transaction must make a further return to WRA if relief is withdrawn to any extent under—

(a)     Schedule 11 (alternative finance investment bonds);

(b)     Schedule 14 (relief for certain acquisitions of residential property);

(c)     Schedule 16 (group relief);

(d)     Schedule 17 (reconstruction or acquisition relief);

(e)     Schedule 18 (charities relief);

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

(2)     A return made under this section must—

(a)     be made before the end of the period of 30 days beginning with the day after the day on which the disqualifying event occurred, and

(b)

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