15 Welsh tax on transactions involving interests in land
Wales Act 2014 (2014 c 29) | Legislation

Welsh tax on land transactions

15  Welsh tax on transactions involving interests in land

(1)     In Part 4A of GOWA 2006 (as inserted by section 6), after Chapter 2 (inserted by section 8) insert—

“Chapter 3
Tax on Transactions Involving Interests in Land
116L Tax on transactions involving interests in land

(1)     A tax which is charged on a Welsh land transaction and complies with the requirements of this section

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