The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025
These Regulations amend Schedule 21A to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.
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Lifecycle
Department
Made
19 Nov 2025
—
In force
21 Nov 2025
Enabling power
In accordance with section 79(2)(d) of that Act, a draft of these Regulations was laid before and approved by a resolution of Senedd Cymru.
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