Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

This section has no associated Explanatory Notes

28E+WIn section 67 (cases in which WRA need not give effect to a claim)—

(a)in the Welsh text, in subsection (1), for ““ymwared”” substitute “ ryddhad ”;

(b)in subsection (2)(a), after ““claim”” insert “ or election ”;

(c)in subsection (2)(b), after ““claim”” insert “ or election ”;

(d)after subsection (2) insert—

“(2A)In subsection (2), “"election”” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).”;

(e)in the Welsh text, in subsection (3), for ““ymwared”” substitute “ rhyddhad ”;

(f)in the Welsh text, in subsection (4), for ““ymwared”” substitute “ rhyddhad ” (in both places where it appears).

Commencement Information