The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025

• Citation: S.I. 2025/1209 (W.)
• Sections: 2

Section 1 Title and coming into force

(1) The title of these Regulations is the Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025.

(2) These Regulations come into force at 12.00 a.m. on 21 November 2025.

Section 2 Modification of relief for special tax sites

(1) Schedule 21A to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (relief for special tax sites) is amended as follows.

(2) After paragraph 2(b) (meaning of special tax site) insert—

(c) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 ( S.I. 2025/1079 ) as made on 14 October 2025.

(3) After paragraph 5(b) (meaning of relief period) insert—

(c) in so far as the reference relates to the special tax site mentioned in paragraph 2(c), the period beginning with 21 November 2025 and ending with 30 September 2029.