SI 2025/54 The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025

Published on: 23 January 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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