Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 21A paragraph 4

Qualifying use of transaction land in special tax sites

Schedule 21A paragraph 4 defines what it means for land within a special tax site to be "used in a qualifying manner", which is a key condition for accessing the special tax site relief from land transaction tax.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.