SCHEDULE 3 Transactions Exempt from Charge
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (2017 anaw 1) | Legislation

SCHEDULE 3 Transactions Exempt from Charge

(as introduced by section 17)

No chargeable consideration

1

A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).

Acquisitions by the Crown

2

A land transaction under which the buyer is any of the following is exempt from charge—

(a)     the Welsh Ministers, the First Minister, the Counsel General to the Welsh Government;

(b)     a Minister of the Crown;

(c)     the Scottish Ministers;

(d)     a Northern Ireland department;

(e)     the National Assembly for Wales Commission;

(f)     the Corporate Officer of the House of Lords;

(g)     the Corporate Officer of the House of Commons;

(h)     the Scottish Parliamentary Corporate Body;

(i)     the Northern Ireland Assembly Commission.

Transactions in connection with divorce etc

3

A transaction between one party to a marriage and the other (whether or not the marriage is subsisting at the time of the transaction) is exempt from charge if it is effected—

(a)     in pursuance of an order of a court made on granting in respect of the parties [an order or decree for the dissolution or annulment of the marriage

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