WSI 2024/791 The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024

Published on: 12 July 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend Schedule 5 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 to extend the 3-year replacement of main residence exception and refund period for higher rates residential property transactions if certain conditions are met.

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

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