Part of 11. 9. Debate: Stage 3 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill – in the Senedd at 5:00 pm on 28 March 2017.
Diolch, Llywydd. Amendments 1 and 2 are minor in nature, but are put in front of the Assembly in order to improve the clarity of drafting. Amendment 1 removes paragraph (b) from section 29, which contains an unnecessary reference to various reliefs provided by Schedule 14. This ensures that section 29 provides a consistent list of the relief provisions that modify how the tax chargeable is calculated. Amendment 2 is consequential on amendment 1. I ask Members to support the Government amendments that improve the drafting of the Bill.