The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024
These Regulations amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the LTTA 2017”) to insert a new Schedule 21A (relief for special tax sites) which provides for a new relief from land transaction tax for qualifying transactions of land within a special tax site.
Lifecycle
Department
Made
20 Nov 2024
—
In force
26 Nov 2024
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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