[Part 2 The Relief]
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (2017 anaw 1) | Legislation

[Part 2 The Relief]

[Meaning of relief period

5

In this Part, the “relief period” means

[(a)]     [in so far as the reference relates to the special tax site mentioned in paragraph 2(a),] the period beginning with 26 November 2024 and ending with 30 September 2029,

[(b)     in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029].

Full relief

6

(1)     This paragraph applies if—

(a)     100% of the chargeable consideration for a land transaction is attributable to qualifying land, and

(b)

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