Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 18 E+W CHARITIES RELIEF

[F1 Meaning of “charity” E+W

Textual Amendments

F1 Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

2A. E+W For the purpose of this Schedule, “charity” means a body of persons or trust that—

(a) is established for charitable purposes only,

(b) meets the jurisdiction condition (see paragraph 2B),

(c) meets the registration condition (see paragraph 2C), and

(d) meets the management condition (see paragraph 2D).]