http://www.legislation.gov.uk/wsi/2018/125/regulation/1/made

The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendment to Schedule 5) Regulations 2018

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King's Printer of Acts of Parliament

2019-05-22

LAND TRANSACTION TAX, WALES

These Regulations amend Schedule 5 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the Act”) to extend the scope of the exceptions from the rates applicable to a higher rates residential property transaction provided by paragraphs 7 and 16.