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Tax Collection and Management (Wales) Act 2016

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PART 1 — OVERVIEW

Giving notices and other documents to WRA

1

This Act is arranged as follows—

PART 2 — THE WELSH REVENUE AUTHORITY

Establishment and status of the Welsh Revenue Authority

The Welsh Revenue Authority

2

Membership

Membership

3

Disqualification for appointment as non-executive member

4

A person is disqualified from appointment as a non-executive member of WRA if the person is—

Terms of non-executive membership

5

Appointment of elected executive member

6

Removal of members etc.

7

Committees and staff

Committees and sub-committees

8

Chief executive and other staff

9

Procedure and validity

Procedure

10

Validity of proceedings and acts

11

The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—

Functions

Main functions

12

Internal authorisation to carry out functions

13

Delegation of functions

14

General directions

15

Information

Use of information by WRA and delegates

16

in connection with a function of WRA may be used only in accordance (2).

in connection with any function of WRA.

Confidentiality of protected taxpayer information

17

Permitted disclosures

18

Declaration of confidentiality

19

Offence of wrongful disclosure of protected taxpayer information

20

Court proceedings and evidence

Court proceedings

21

is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c. 29).

Evidence

22

was authorised to exercise a function of WRA;

is sufficient evidence of that fact unless the contrary is proved.

Money

Funding

23

Rewards

24

WRA may pay a reward to a person in return for a service which relates to any of its functions.

Payments of receipts into Welsh Consolidated Fund

25

Charter of standards and values

Charter of standards and values

26

Corporate plans, annual reports, accounts etc.

Corporate plan

27

Annual report

28

Accounts

29

Tax Statement

30

Audit

31

to the Auditor General for Wales not later than 31 August in the following financial year.

Examination into use of resources

32

Accounting officer

33

Consequential amendments

Welsh public records

34

In section 148 of the Government of Wales Act 2006 (c. 32) (meaning of “Welsh public records”), in subsection (1), after paragraph (b) insert—

(ba) administrative and departmental records belonging to Her Majesty which are records of or held by the Welsh Revenue Authority;

.

Public Services Ombudsman

35

In Schedule 3 to the Public Services Ombudsman (Wales) Act 2005 (c. 10) (listed authorities), after the entry relating to the National Assembly for Wales Commission insert—

Taxation Welsh Revenue Authority

Auditor General for Wales

36

In section 23 of the Public Audit (Wales) Act 2013 (anaw 3) (general provision relating to fees), in subsection (3), after paragraph (b) insert—

(ba) an examination, certification or report under section 31 of the Tax Collection and Management (Wales) Act 2016 in respect of the Welsh Revenue Authority's Tax Statement;

.

PART 3 — TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 1 — OVERVIEW

Overview of Part

37

This Part is about the assessment of devolved taxes and includes provision about—

CHAPTER 2 — ... DUTIES TO KEEP AND PRESERVE RECORDS

Duty to keep and preserve records

38

Preservation of information etc.

39

CHAPTER 3 — TAX RETURNS

Filing date

Meaning of “filing date”

40

In the Welsh Tax Acts, the “filing date”—

Amendment and correction of tax returns

Amendment of tax return by taxpayer

41

Correction of tax return by WRA

42

CHAPTER 4 — WRA ENQUIRIES

Notice and scope of enquiry

Notice of enquiry

43

but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.

Scope of enquiry

44

Amendment of tax return during enquiry

Amendment of tax return during enquiry to prevent loss of tax

45

WRA may by notice issued to the person who made the return amend it to make good the insufficiency.

WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.

Referral during enquiry

Referral of questions to tribunal during enquiry

46

Withdrawal of referral

47

WRA or the person who made the tax return may withdraw a referral made under section 46.

Effect of referral on enquiry

48

Effect of determination

49

Completion of enquiry

Completion of enquiry

50

Direction to complete enquiry

51

CHAPTER 5 — WRA DETERMINATIONS

Determination of tax chargeable if no tax return made

52

Determination superseded by tax return

53

whichever is the later.

the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.

CHAPTER 6 — WRA ASSESSMENTS

Assessment of loss of tax or of excessive repayment

Assessment where loss of tax

54

If WRA comes to the view that—

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.

Assessment to recover excessive repayment of tax

55

References to “WRA assessment”

56

In this Act, “WRA assessment” means an assessment under section 54 , 55 or 55A.

Making WRA assessments

References to the “taxpayer”

57

In sections 58 to 61, “taxpayer” means—

Conditions for making WRA assessments

58

Time limits for WRA assessments

59

Situations brought about carelessly or deliberately

60

any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.

Assessment procedure

61

CHAPTER 7 — RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Double assessment

Claim for relief in case of double assessment

62

A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.

Overpaid tax etc.

Claim for relief for overpaid tax etc.

63

Unjustified enrichment

Disallowing claims for relief under section 63 due to unjustified enrichment

64

WRA need not give effect to a claim for relief made under section 63 or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.

Unjustified enrichment: further provision

65

Unjustified enrichment: reimbursement arrangements

66

Other grounds for disallowing claims

Cases in which WRA need not give effect to a claim

67

CHAPTER 8 — PROCEDURE FOR MAKING CLAIMS ETC.

Making claims

68

Duty to keep and preserve records

69

Preservation of information etc.

70

The duty under section 69 to preserve records may be satisfied—

Amendment of claim by claimant

71

Correction of claim by WRA

72

Giving effect to claims and amendments

73

Notice of enquiry

74

Completion of enquiry

75

Direction to complete enquiry

76

Giving effect to amendments under section 75

77

Time limit for making claims

78

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.

The claimant: partnerships

79

Assessment of claimant in connection with claim

80

can no longer be varied (whether on review, appeal or otherwise).

Contract settlements

81

PART 4 — INVESTIGATORY POWERS OF WRA

CHAPTER 1 — INTRODUCTORY

Overview

Overview of Part

82

This Part is arranged as follows—

Interpretation

Information notices

83

Meaning of “tax position”

84

and references to a person's position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.

Meaning of “carrying on a business”

85

is or is not to be treated as the carrying on of a business.

CHAPTER 2 — POWERS TO REQUIRE INFORMATION AND DOCUMENTS

Taxpayer notices

86

Third party notices

87

Tribunal approval of taxpayer notices and third party notices

88

have been met, and

have been met,

Power to require information and documents about persons whose identity is not known

89

Requiring information and documents in relation to a group of undertakings

90

Requiring information and documents in relation to a partnership

91

Power to obtain information to enable a person’s identity to be ascertained

92

Power to obtain contact details for debtors

93

is payable by the debtor to WRA under an enactment or contract settlement.

Time limit for issuing a tribunal approved information notice

94

Where the tribunal has approved the issuing of an information notice WRA must issue the notice—

Complying with an information notice

95

Producing copies of documents

96

as WRA may specify.

CHAPTER 3 — RESTRICTIONS ON POWERS IN CHAPTER 2

Information notices: general restrictions

97

Protection for journalistic material

98

Protection for personal records

99

Taxpayer notices following a tax return

100

and the enquiry has not been completed.

Protection for privileged communications between legal advisers and clients

101

Protection for tax advisers and auditors

102

CHAPTER 4 — INSPECTIONS OF PREMISES AND OTHER PROPERTY

Power to inspect business premises

103

WRA must provide a notice at the time the inspection is to begin.

Carrying out inspections under section 103: further provision

104

Carrying out inspections under section 103: use of equipment and materials

105

WRA must provide a notice at the time the equipment or materials are to be taken onto the premises.

Power to inspect premises or property for valuation etc.

106

Producing authorisation to carry out inspections

107

If a person carrying out an inspection under section 103 , 103A, 103B or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by—

the inspection must stop and may not be continued until such evidence is produced.

Approval of tribunal for inspection of premises

108

Power to mark assets and to record information

109

The powers under sections 103 to 106 include—

Restriction on inspection of documents

110

WRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

Interpretation of Chapter 4

111

CHAPTER 5 — FURTHER INVESTIGATORY POWERS

Power to copy and remove documents

112

if it appears to WRA to be necessary to do so.

if requested to do so by the person who was in possession or power of the document when it was produced or inspected.

Further provision about records

113

the person exercising the power must stop and may not continue until such evidence is produced.

CHAPTER 6 — OFFENCES RELATING TO INFORMATION NOTICES

Offence of concealing etc. documents following information notice

114

Offence of concealing etc. documents following notification

115

CHAPTER 7 — TRIBUNAL APPROVALS

No review or appeal of tribunal approvals

116

(ca) any decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices), (cb) any decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),

.

(ba) any decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices), (bb) any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),

.

PART 5 — PENALTIES

CHAPTER 1 — OVERVIEW

Overview of Part

117

CHAPTER 2 — PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

Penalty for failure to make tax return

Penalty for failure to make tax return on or before filing date

118

Penalty for failure to make tax return within 6 months from filing date

119

Penalty for failure to make tax return within 12 months from filing date

120

Reduction in penalty for failure to make tax return: disclosure

121

Penalty for failure to pay tax

Penalty for failure to pay tax

122
Item Devolved Tax Amount of Tax Penalty date
1 Land transaction tax Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9). The date falling 30 days after the filing date for the return.
2 Landfill disposals tax Amount payable as a result of a tax return. The date falling 30 days after the filing date for the return.
3 Any devolved tax Amount payable as a result of a WRA determination made in place of a tax return. The date falling 30 days after the date by which WRA believes the tax return was required to be made.
4 Any devolved tax Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7). The date falling 30 days after the date by which WRA believes the tax return was required to be made.
5 Any devolved tax Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
6 Any devolved tax Amount (or additional amount) payable as a result of an amendment or a correction to a tax return. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
7 Any devolved tax Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made. The date falling 30 days after the date by which the amount (or additional amount) is required to be paid.
8 Land transaction tax Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act. The date falling 30 days after the date by which the deferred amount is required to be paid.
9 Land transaction tax Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act. The date falling 30 days after the date by which the refused amount is required to be paid.
10 Landfill disposals tax Amount charged by a charging notice issued under section 49 or 50 of LDTA. The date falling 30 days after the date by which the amount is required to be paid.
11 Any devolved tax A postponed amount within the meaning of section 181G(2). The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods).

Suspension of penalty for failure to pay tax during currency of agreement for deferred payment

123

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalties under Chapter 2: general

Interaction of penalties

124

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special reduction in penalty under Chapter 2

125

Reasonable excuse for failure to make tax return or pay tax

126

Assessment of penalties under Chapter 2

127

WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.

Time limit for assessment of penalties under Chapter 2

128

CHAPTER 3 — PENALTIES FOR INACCURACIES

Penalties for inaccuracies in documents

Penalty for inaccuracy in document given to WRA

129

Amount of penalty for inaccuracy in document given to WRA

130

Suspension of penalty for careless inaccuracy

131

Penalty for deliberate inaccuracy in document given to WRA by another person

132

with the intention of the document containing the inaccuracy.

Penalty for failure to notify under-assessment etc.

Penalty for failure to notify under-assessment or under-determination

133

Potential lost revenue

Meaning of “potential lost revenue”

134

In this Chapter, “potential lost revenue” has the meaning given by sections 135 to 138.

Potential lost revenue: normal rule

135

is the additional amount payable in respect of a devolved tax or tax credit as a result of correcting the inaccuracy or under-assessment.

Potential lost revenue: multiple errors

136

Potential lost revenue: losses

137

Potential lost revenue: delayed tax

138

Penalties under Chapter 3: general

Reduction in penalty under Chapter 3 for disclosure

139

is fully corrected.

Special reduction in penalty under Chapter 3

140

Assessment of penalties under Chapter 3

141

Interpretation

Interpretation of Chapter 3

142

In this Chapter—

CHAPTER 4 — PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS

Penalty for failure to keep and preserve records in connection with tax returns or claims

Penalty for failure to keep and preserve records

143

Reasonable excuse for failure to keep and preserve records

144

Assessment of penalties under section 143

145

CHAPTER 5 — PENALTIES RELATING TO INVESTIGATIONS

Penalties for failure to comply or obstruction

Penalty for failure to comply with information notice or obstruction

146

Daily default penalty for failure to comply with information notice or obstruction

147

Effect of extension of time limit for compliance

148

Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.

Reasonable excuse for failure to comply or obstruction

149

Further penalties for continuing failure to comply or obstruction

Increased daily default penalty for failure to comply with information notice

150

Tax-related penalty for failure to comply with information notice or obstruction

151

is significantly less than it would otherwise have been,

which has not been, or is not likely to be, paid by the person.

Penalty for inaccurate information or documents

Penalty for inaccurate information or documents

152

Penalties under Chapter 5: general

Assessment of penalties under Chapter 5

153

CHAPTER 6 — PAYMENT OF PENALTIES

Payment of penalties

154

A penalty under this Part must be paid before the end of the period of 30 days beginning with the day on which notice of the penalty was issued (but see section 182).

CHAPTER 7 — SUPPLEMENTARY

Double jeopardy

155

A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.

Power to make regulations about penalties

156

PART 6 — INTEREST

CHAPTER 1 — INTEREST ON AMOUNTS PAYABLE TO WRA

...

Late payment interest on amounts payable to WRA

157

made in place of a tax return which was required to be made.

Late payment interest: supplementary

158

...

Late payment interest start date: amendments to assessments etc.

159

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Late payment interest start date: death of taxpayer

160

dies before the amount becomes payable, and

CHAPTER 2 — INTEREST ON AMOUNTS PAYABLE BY WRA

Repayment interest

Repayment interest on amounts payable by WRA

161

Repayment interest: supplementary

162

CHAPTER 3 — RATES OF INTEREST

Rates of late payment interest and repayment interest

163

PART 7 — PAYMENT AND ENFORCEMENT

Payment

Meaning of “relevant amount”

164

In this Part, “relevant amount” means—

Relevant amounts payable to WRA

165

Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.

Receipts for payment

166

When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.

Fees for payment

167

Certification of debt

Certificates of debt

168

Recovery

Proceedings in magistrates’ court

169

Enforcement by taking control of goods

170

(ba) a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);

.

PART 8 — REVIEWS AND APPEALS

CHAPTER 1 — INTRODUCTORY

Overview

Overview of Part

171

Appealable decisions

Appealable decisions

172

in accordance with the following provisions of this Part.

CHAPTER 2 — REVIEWS

Requesting a review

173

Time limit for requesting a review

174

the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.

Late request for review

175

Carrying out a review

176

Effect of conclusions of review

177

CHAPTER 3 — APPEALS

Making an appeal

178

Time limit for making an appeal

179

Making a late appeal

180

Determining an appeal

181

CHAPTER 4 — MISCELLANEOUS AND SUPPLEMENTARY

Consequences of reviews and appeals

Payment of penalties in the event of a review or appeal

182

before the end of the period of 30 days beginning with the day of withdrawal.

Disposal of reviews and appeals in respect of information notices

183

Settlement agreements

Settling disputes by agreement

184

PART 9 — INVESTIGATION OF CRIMINAL OFFENCES

Powers to investigate criminal offences

185

(114ZA) (1) The Welsh Ministers may by regulations— (a) direct that any provision of this Act which relates to investigations of offences conducted by police officers or to the detention of persons by the police is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority (“WRA”) or to the detention of persons by WRA in connection with such investigations; (b) make provision permitting a person exercising a function conferred on WRA by the regulations to use reasonable force in the exercise of such a function; (c) specify that where premises are searched by WRA in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by regulations under paragraph (a)) persons found on the premises may be searched— (i) in such cases and circumstances as are specified in the regulations, and (ii) subject to any conditions specified in the regulations. (2) Regulations under subsection (1) may— (a) make provision that applies generally or only in specified cases, (b) make different provision for different cases or circumstances, and (c) may, in modifying a provision, in particular impose conditions on the exercise of a function. (3) The power to make regulations under subsection (1) is exercisable by statutory instrument. (4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(67A) (1) The Welsh Ministers may by regulations— (a) direct that any provision of this Part is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority; (b) make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function. (2) Regulations under subsection (1) may— (a) make provision that applies generally or only in specified cases, (b) make different provision for different cases or circumstances, and (c) may, in modifying a provision, in particular impose conditions on the exercise of a function. (3) The power to make regulations under subsection (1) is exercisable by statutory instrument. (4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

Proceeds of crime

186

(da) in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority,

.

(1A) The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.

(aa) an order made by the Welsh Ministers under section 453(1A);

, and

(4A) A statutory instrument containing an order under section 453(1A) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

Regulation of investigatory powers

187

(6A) The power in subsection (1) to make an order under this section prescribing individuals as persons designated for the purposes of sections 28 and 29 is exercisable by the Welsh Ministers for the purposes of prescribing persons exercising Welsh Revenue Authority functions of such description or holding such offices, ranks or positions as may be prescribed. (6B) Any such order made by the Welsh Ministers may— (a) make different provision for different cases; (b) contain such incidental, supplemental, consequential and transitional provision as the Welsh Ministers think fit. (6C) The Welsh Ministers' power to make such an order is exercisable by statutory instrument. (6D) A statutory instrument containing such an order is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(16A) The Welsh Revenue Authority.

PART 10 — FINAL PROVISIONS

Power to make consequential etc. provision

188

Regulations

189

Issue of notices by WRA

190

Giving notices and other documents to WRA

191

as may be specified by WRA.

Interpretation

192

Index of defined expressions

193

The following Table lists expressions defined or otherwise explained in this Act.

Coming into force

194

Short title

195

The short title of this Act is the Tax Collection and Management (Wales) Act 2016.

Application of this Chapter to amounts payable in respect of tax credit

Regulation of investigatory powers

Auditor General for Wales

Giving notices and other documents to WRA

63A

the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.

Information notices

Penalty for failure to make tax return on or before filing date

Late payment interest on penalties

Relevant amounts payable to WRA

Appealable decisions

Proceeds of crime

Regulation of investigatory powers

Regulations

Editorial notes

[^key-2de5a84cbffcd3e057ef6e3d1597af41]: S. 2 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-3a6786a6085e747d17d9d75e322ca8aa]: S. 3 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-ba67aaa5e7c19b02daddb217dc6fa724]: S. 4 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-b129bb6ce121a44cdfe866fff466fb81]: S. 5 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-c5288a0b2c617c29f81f49dc16c12851]: S. 6 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-040ad34759bd413ef98ec0e7401b6d67]: S. 7 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-2987f364258525ebff486f31a6a8b24f]: S. 8 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-7e86f049bcf4d8f34cddcdcc731fb80a]: S. 9 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-42ce50bb73fbb67122245084d8320ebd]: S. 10 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-9ac66177dbfd93f558034ed99ef0d62b]: S. 11 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-5d34f16091851a1cb19fe056218cd64d]: S. 12 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-c7ace98ce8fbd977ea29acbd05f14a6d]: S. 13 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-25558bbe1e3b16e88e8498caa6ac3c08]: S. 14 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-f25851c355350aa071ec3c62930a307c]: S. 15 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-1a88ce092c47c47137b5b047308383bb]: S. 16 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-ff2888fb594687a6b9133c16448b6ce8]: S. 17 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-a91bd71088065f4c4019401e0b1ce197]: S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-6988ae19cc726da14919dd1fb2153d1d]: S. 19 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-e95b6cc676f9abfdaf9ee7957fde04ea]: S. 20 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-9a36dfe3461b83205948cfb45b4dc405]: S. 21(1) in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-819683c223086a0774675d9784a981f5]: S. 22 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-fd91f408c1c70a19a3bd27cf39231298]: S. 23 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-77b8cceae86bdcd6d7472df19c553175]: S. 27 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-6dbaa1b106218e09c68a574eb7637abd]: S. 29 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-0f42f7016931a8090ea75199c68c7521]: S. 33 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-43c7320bd7bace14ca9111f755490c14]: S. 34 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-1ba9672ed041495c3942b42ea1442761]: S. 35 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-011d6bbd05b555536ca7b8471f29fd42]: S. 66 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-ed8724af341547985d8c95eb46b8dc4f]: S. 69(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-574f12880df546556e6f0b18d132af71]: S. 101(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-aea1b99c9f6abe0ef5e7a59608962171]: S. 163 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-89be8a4700f581feade909ddc3873617]: S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2

[^key-68dece8ca593e48879daee5e00a4d56a]: S. 39A inserted (18.10.2017) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 8; S.I. 2017/953, art. 2(j)

[^key-80d7462c7a8d7845414a3a352ce09a55]: Word in s. 18(1) omitted (29.11.2017) by virtue of The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(a)

[^key-6183523a282607ef8fc827a8cbdd577f]: S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)

[^key-6104999d3b0b7f20b77f852404ad1a42]: S. 18(1)(i)(j) inserted (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(c)

[^key-68c22dc681309aa619b5212b8beff00c]: S. 25 in force at 25.1.2018 by S.I. 2018/33, art. 2(a)

[^key-7664cda17bc01a98ed4d19f6ce798543]: S. 26 in force at 25.1.2018 by S.I. 2018/33, art. 2(b)

[^key-bd533cef915fa268d10163aa5c141c54]: S. 83 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-51d1e8e0e7a3f7cbe1bc17a0ce97f17c]: S. 84 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-8fa34355a6f5b257f0537d2f5476d1bf]: S. 85 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-36f89089a26c0cbae46c2c7cfc747d64]: S. 86 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-cae376b6fa3bae1960d95351c0b093ba]: S. 87 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-999038d0d9b91c56634b5d245c16a98f]: S. 88 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-5c93a313d3e6121dde683f38fee317ab]: S. 89 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-037881d6ce40df4fddef26d56e04200a]: S. 90 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-543e6fc6f259c3712168dc9108c51d9d]: S. 91 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-07bd06b19ebb5370e7ee83a4f1cbe717]: S. 92 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-b1322676d089639edb89b73b2013b7be]: S. 93 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3d4b0234f0210f7bd395973e9e2ed692]: S. 94 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-446b0f32e2ca22a5f7eb4812b780e522]: S. 95 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3edd71be0c57be41bdd7645b8074e951]: S. 96 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-ebbe8e331c2d5fd59218ccf683ab7a95]: S. 97 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-6797f190cf33d5714891959656e5f110]: S. 98 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3e0d5a709c76dbb2c4c578f03287b496]: S. 99 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-2f1df296c6e620bfa0dbce80cdca85ec]: S. 100 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-ba5d09aa630bcea70ca7795529b2e270]: S. 101(1)(2) in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-ea722eb60958cfe11b9f0751581f54a3]: S. 102 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-3d490e3e5f62f0a5af2cb244eaff7904]: S. 103 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-cd6803f4995c9a169c21fc4ca8a948cb]: S. 104 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-5982ff4bece185bb86c9d197df8ba559]: S. 105 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-a15c87dad911db590abbaf9877492bf5]: S. 106 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-c974f9cf27574f6ad701414d2bc7edc5]: S. 107 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-d1c00a0f0a19aefe90c23f792a61ef2d]: S. 108 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-038b7f2167de01afbf116a71ba649e6e]: S. 109 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-664bd6bcd2396eb67160de950ee3caf3]: S. 110 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-e0cbd5f98983c5c45972c7c9f4417717]: S. 111 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-c8ff440f3c7298101866e51937916ed7]: S. 112 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-333ac97a2a6a2698199916218fa5bbec]: S. 113 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-712f928a338967252d2f90121e927a3e]: S. 114 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-d9b3bc600be799334dc21ea23f462e8c]: S. 115 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-a45c959c81c6270fa2f02cbac9ad2d80]: S. 116 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

[^key-76bf58bd59624c0f0f8beaee300422b0]: S. 146 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-a90a1779b6c9331a18a0bd530520a322]: S. 147 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-bcd2e6b8025cca79d0098cdadfdc9966]: S. 148 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-3642eef5e059b8c40ac04b60ec2e33e9]: S. 149 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-729a88b08634b1a32877a643a7d6de49]: S. 150 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-50e8a8530c057f5d7543540d278d1dac]: S. 151 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-23828e1f634d90a0da7ad7636df8e3d1]: S. 152 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-088560ec1ccb26f550c766368d91f057]: S. 153 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

[^key-5e6b098956ed1fb542a3009f1fec5966]: S. 154 in force at 25.1.2018 by S.I. 2018/33, art. 2(e)

[^key-b0f5ecf2b63739b9af810d777928bc01]: S. 155 in force at 25.1.2018 by S.I. 2018/33, art. 2(f)

[^key-91fcad257cf1cc5089670e520f9c0048]: S. 160 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-7ae81abfa8228f48375cdf2d580e3afc]: S. 161 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-62e64832db833f32d917d5270159e598]: S. 162 in force at 25.1.2018 by S.I. 2018/33, art. 2(g)

[^key-d72e8b4624f4bab784c6b4ad5f01055e]: S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-d5891eacb090a2efd96120e301d5b045]: S. 165 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-ad00a71f18f95603618afa8a13022f58]: S. 166 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-b6ddc9d18ce8dd4c88529862ebeb3099]: S. 168 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-846b7f533a61efbdcc2b7b925484af29]: S. 169 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-73ad1c13be354b57e3d8e69dd63cf5bd]: S. 170 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

[^key-f6b2a35433b80d74613cc804299613ac]: S. 172 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-1f98f29bca70abfdaec6f0fe5a745f96]: S. 173 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-2492ce492457671d0f3db1fed5493197]: S. 174 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-9312af3b06b559b8e4fae3c3183e784e]: S. 175 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-c9233f03b330a2c67aa62400d7543a9b]: S. 176 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-c3ab45b1dfe5e097533fb40fe5ac3b08]: S. 177 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-153589faf7acea46d7de050532671cc6]: S. 178 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-dee82af8f1e8ce23bb6bb6430b100c65]: S. 179 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-f0c89f146c3525b0fb60fcdb85d20f99]: S. 180 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-419289c0a4a401e10ede4080d2000edc]: S. 181 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-f47f8cf874b7ca577c20ad191c1387a0]: S. 182 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-7152e8a6e969e40880c376415a516a16]: S. 183 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-8766c39672e8a577e322a5c7c8d15c4b]: S. 184 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)

[^key-a45078a8c07eb25b4e4758e07ee32f16]: S. 185 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-d56d140a2cf26ed409507222efcc7a56]: S. 186 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-ce7c15c477f72ccbfecead6cc04ea50c]: S. 187 in force at 25.1.2018 by S.I. 2018/33, art. 2(j)

[^key-47c2f32de2a489fb6d7dc7c071bacaf9]: Words in s. 90(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(a); S.I. 2018/34, art. 2(b)(i)

[^key-09176d5d2259e324204be9a752feb9b0]: Words in s. 90(4) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 35(b); S.I. 2018/34, art. 2(b)(i)

[^key-17b577279201b75b1abe8665f04a23af]: Words in s. 95(1)(a) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 36; S.I. 2018/34, art. 2(b)(i)

[^key-cd7a1a83d5ed302d7cd13d066b4a3385]: S. 103(8) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 59(2), 97(2); S.I. 2018/35, art. 2(s)

[^key-c64cf0ec8cf0de8d7606f0be8724e2d9]: Words in s. 104 heading inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(a); S.I. 2018/35, art. 2(z)(i)

[^key-422933de1ac2274ed61748abc90f11f9]: Words in s. 104(1) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(b); S.I. 2018/35, art. 2(z)(i)

[^key-5de16f1affaabed097d943d34c9da2bc]: Word in s. 104(2) omitted (25.1.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 4(c); S.I. 2018/35, art. 2(z)(i)

[^key-57b9d69333114e6e84439674874647ec]: Words in s. 105 heading inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(a); S.I. 2018/35, art. 2(z)(i)

[^key-3b4ba10bda40fda036428f5a32f17af7]: S. 105(7) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(c); S.I. 2018/35, art. 2(z)(i)

[^key-730ff6c1615b1f4fab8393b689835d44]: Words in s. 105(1) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 5(b); S.I. 2018/35, art. 2(z)(i)

[^key-7be483546f6fca1b7b82d28b963a5398]: Words in s. 107 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 6; S.I. 2018/35, art. 2(z)(i)

[^key-e64cdc473fd171c6bc5047d3a46f8bca]: S. 108(4A) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(e); S.I. 2018/35, art. 2(z)(i)

[^key-3ff61aad0f79ab5921c68368413acfe2]: Words in s. 108(1)(a) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(a); S.I. 2018/35, art. 2(z)(i)

[^key-c36d1ebccdcfea35cf416a0f29a26370]: Words in s. 108(1)(b) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(b); S.I. 2018/35, art. 2(z)(i)

[^key-8e03e5d053f7d47246b96b355d46e9c9]: Words in s. 108(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(c); S.I. 2018/35, art. 2(z)(i)

[^key-305f7d3aae39f2736b4fcdd85cf64459]: Words in s. 108(4) substituted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 7(d); S.I. 2018/35, art. 2(z)(i)

[^key-5f5c689370f6c8a00d0e4580aec45989]: S. 111(1): s. 111 renumbered as s. 111(1) (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(a); S.I. 2018/35, art. 2(z)(i)

[^key-34eb28b59f2bcff60c378b1c712ab8a7]: S. 111(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 8(b); S.I. 2018/35, art. 2(z)(i)

[^key-2ba25cd8f90a72b3b7ded2fbf2fc3974]: Word in s. 116(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 38; S.I. 2018/34, art. 2(b)(i)

[^key-73457a00a98f49a0860f44f55ed602de]: Words in s. 170(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 61; S.I. 2018/34, art. 2(b)(iii)

[^key-8e33d821647e563feba91e848e32cb18]: S. 172(2A) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 16; S.I. 2018/35, art. 2(z)(ii)

[^key-9762f8d93abfb46f8f6b961202e0abbf]: S. 172(2)(h) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 24, 97(2); S.I. 2018/35, art. 2(d)

[^key-234eb3e6306bcd98f3318114496e8e0e]: S. 172(2)(i) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 38, 97(2); S.I. 2018/35, art. 2(l)

[^key-24b89ab6d416901d4e838dc932af5778]: S. 172(2)(j) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 58, 97(2); S.I. 2018/35, art. 2(r)

[^key-17e5470641c1529ebd3d73ed44c39393]: S. 172(2)(k) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 80, 97(2); S.I. 2018/35, art. 2(w)

[^key-a264f2e9b77ddbd18b2a613a9342df0e]: Word in s. 182(3) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 64; S.I. 2018/34, art. 2(b)(iv)

[^key-a5002e1bb4b7b3a5b509fdc3ce8d9ed0]: S. 190(1A)(1B) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 68(b); S.I. 2018/34, art. 2(b)(v)

[^key-f165f45cb31b20f3b81f9283735ce0fc]: Words in s. 190(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 68(a); S.I. 2018/34, art. 2(b)(v)

[^key-987869869c33fd2e2d31e423e7b54c3c]: Words in s. 190(9)(a) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 18; S.I. 2018/35, art. 2(z)(iii)

[^key-9135b5b7d99d73256491417fc57874f2]: Words in s. 191(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(i); S.I. 2018/34, art. 2(b)(v)

[^key-bb917f0d4617c9f9b3c7115caf1701f0]: Words in s. 191(1) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(ii); S.I. 2018/34, art. 2(b)(v)

[^key-bf42f5630928355e25afbe2dce8a31b2]: S. 191(2) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(b); S.I. 2018/34, art. 2(b)(v)

[^key-c99edffbbf31b10e15c0e96dc1a1fc11]: Words in s. 191(3) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(c); S.I. 2018/34, art. 2(b)(v)

[^key-9f7c16f5cd8f9b093d08e85f55c358b0]: Words in s. 192(2) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 70; S.I. 2018/34, art. 2(b)(v)

[^key-11cf3dfa4de129a92e7a4446d43f44fe]: Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(a); S.I. 2018/35, art. 2(z)(iii)

[^key-08d58bb1bda474789941e5bdf20ea372]: Word in s. 192(2) omitted (25.1.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(i); S.I. 2018/35, art. 2(z)(iii)

[^key-1813daa0fed448c0862a730ed2e79deb]: Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(ii); S.I. 2018/35, art. 2(z)(iii)

[^key-f3589dee213759ae308ab802ed3715e5]: Words in s. 193 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 20; S.I. 2018/35, art. 2(z)(iii)

[^key-62a7ae71a5139eaf8af4b0a7d95a5cc6]: Ss. 103A, 103B inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 59(1), 97(2); S.I. 2018/35, art. 2(s)

[^key-e2f008f41bee58a441f3db931eecb6e4]: S. 154A inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 56; S.I. 2018/34, art. 2(b)(ii)

[^key-a1cf3e9e852f0069b2fdf178935d9d63]: Ss. 157, 157A, 158 substituted (25.1.2018) for ss. 157, 158 by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 58; S.I. 2018/34, art. 2(b)(ii)

[^key-053f85a562e8c97ef9ef16725e2d4cae]: S. 157 cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 57; S.I. 2018/34, art. 2(b)(ii)

[^key-d6ddbca786acb15d1f7eb27a7d0c24cc]: S. 159 and cross-heading omitted (25.1.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 59; S.I. 2018/34, art. 2(b)(ii)

[^key-278b15108a3360b61d5b932c597e805c]: S. 38(1) modified (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 21(8), 43(3), 97(2); S.I. 2018/35, art. 3

[^key-a3de1652608452a2370d040fcc49d760]: S. 58 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(2); S.I. 2018/34, art. 3

[^key-b13dc72b1cbebdb3def55ad31941b608]: S. 59 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(3); S.I. 2018/34, art. 3

[^key-d826b672de41a0f12cd0699dd97803f1]: S. 79 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(4); S.I. 2018/34, art. 3

[^key-5ea424696445ae496f578c881077b39c]: S. 80 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(5); S.I. 2018/34, art. 3

[^key-e3632b0424c11fe4f76b252ae40e0105]: S. 91 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(6); S.I. 2018/34, art. 3

[^key-245c6f1731bc731cc61f8c2916663b6d]: S. 100 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(7); S.I. 2018/34, art. 3

[^key-d3ae055264108127a476cd922ff95477]: S. 64 modified (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 3

[^key-9da785f8aacb477af3a20b336ee2bef0]: S. 157A excluded (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(4)

[^key-556929dcc6e8381298422180d2b4d2e3]: S. 154 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(5)

[^key-a24f68c436af40351e2c1759f5c24b70]: Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)

[^key-691c5de6a928510e4764f4689e739dc9]: Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)

[^key-01bbbdf3cb698058845380c94b1e49fb]: Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27

[^key-65dba1033b483f75a67c31fcabe40f70]: Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

[^key-bca4088959d6973276c7c6bdefd66332]: Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

[^key-a9cc8f5aa9fe3ceaa3e1b40dd3671a66]: S. 69(1)(2)(5) in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-787fdb6b85e13876da3883a0564b7a24]: S. 21(2) in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-2fff8e0428d7a0deb6661617b92c1cd3]: S. 36 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-39b9967f30bc39f14e7e603bff8c3752]: S. 58 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-def2c30d52cebd131bb71923e258f1a1]: S. 59 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-39f53cb46fb9094f1ea65c41d463a1c0]: S. 79 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9277a8a25ce11c80ac4f513cf05c3fba]: S. 80 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4fb1c4b305874de1ee11598ade4aa23e]: S. 38 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b0ff4f724c7ec3d8c258510d3fb70e79]: S. 39 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-cbf9b1d2446c57707e264cbc80d60791]: S. 40 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4137ef2cc80038fa51e235d636c44931]: S. 41 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-bd44957f305b305585bd54ffa1768304]: S. 42 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4c800850df40ea211567541f7d9d521e]: S. 43 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-da4b0dfcb5234d23da81b1540138c781]: S. 45 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-e78e749852ef3e1f32d3655b5148ccf1]: S. 50 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-071b95d79802c4e13d72c59c42366d5e]: S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-bfd40692297ce44224bf9952e700952b]: S. 54 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-593c856ee75db9427aa306175a3f6c86]: S. 61 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-5fc17a9b3f25fcd712b9b76c038071ef]: S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1ecede14dc56979a4cfd82b273791398]: S. 64 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ab7beafa538f66727541dc52fefac77a]: S. 65 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b163bf0c01e15a9f87efa14545539dca]: S. 67 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0ef8ef7dfb78c5164719e878580cbbe1]: S. 68 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-538d01ae6375236a9c23e16751ceb440]: S. 71 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-8c9f3140286f6b07ca557d4dc0e0b592]: S. 73 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-72eb4c1bacdd2a181dbd2b8e4618884f]: S. 77 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1550a58ec6312bfe3ab69ccdd25c4893]: S. 81 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0edf019204a1bd21a588393ee3b6b5fb]: S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a0e7418163264c6f3a8945b7c7101cdd]: S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9e4918f19f5e1f4827a7e4a6e376f1c7]: S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-f97df1c91dbd3f35e44cd9a70f03dab3]: S. 125 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1eda89bf8a15af7d793cbadd10892df0]: S. 126 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-de0d9d61beb189d008dbf9b1fa1b9c00]: S. 127 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-93920ca8d651411c3468337c8eb43447]: S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-15e5e89fa0397156ed099a9062da7b79]: S. 130 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d5e596b13cbeb625ea70e683deb26967]: S. 132 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0a98c7a1cdcd67142bca35430aa51847]: S. 133 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-826e9bfc17a275bca9a9973c622575b1]: S. 141 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-84baad052b594106b941a25cf3a5520b]: S. 142 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-357e78a7dda0b084672b680c0eab8198]: S. 143 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b3e2cfa316bfd2ac39ff09e40fe296fb]: S. 144 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a01494c4dabc512e1388a0e1cc8e5b57]: S. 145 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-52e20844581b524e0eeccfefb4426357]: S. 157 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6c9951a3d1a11ae213e0212c4ab1f41e]: S. 158 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-edb49015fffec7a083ffada7cf560bc9]: S. 121 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-a55232e097e6c976e97b7631bc106940]: S. 24 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-2849768100362ffa25a0e15f7fd7872e]: S. 28 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-fa099a3c10aa01e255b66510205440d1]: S. 30 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ab8ed21340e64efa5bd2dfff28da6c61]: S. 31 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-ba2a37db076ab917a18e14eac06fd19e]: S. 32 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-b70756fc5d89c15926ee23b09fae1aee]: S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0aad5ba9f25691638927bed4b5a6c243]: S. 46 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6f487cba07dc357592d9fa8aae42f2d1]: S. 47 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-04196e88f99d93764f234f2b45a69004]: S. 48 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-0d42e735c7e10bdcc5395fcd2eb84f6a]: S. 49 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-6eeab250507e748d475f07d55c249507]: S. 51 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-968897b6b1b6269f689ba81934d57547]: S. 53 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9f529747f9160635b03514c53ecf8cd8]: S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9fb080f97dea2351935705b5e8fc21ab]: S. 56 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-f47410e62526aebdc062da7952a608c6]: S. 57 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-2d7b3745d64f040640604d5e7a4b2cc8]: S. 60 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-5b842b8e9f974d6655c5277cc7775297]: S. 62 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d3b2b3d4d74501100156b0b5e567169f]: S. 70 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-7d8ab5bf086167a6ac1c6a0ba250fe30]: S. 72 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-4a7f610c8ff23bbc3888861b4965cf4d]: S. 74 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-da2c5229df35edb43bca0852d962e9ee]: S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-20e36a74e0ffb0a7772e289d04e0ec3e]: S. 76 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-3c907edd4a3cee76df0edb1a42466913]: S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-232b819ce36fe15eb0c714b8303f9944]: S. 129 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1f7af7fcea95f6e7686d8a7fda8bbbfd]: S. 131 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-61ca4c32711629f8d408f2e755b5ddd5]: S. 134 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-613093e9898cda391ee7d48581f2ac5a]: S. 135 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-c0ee50ea4d7af18df970fe9b717342da]: S. 136 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-922c51a53ffc0ecf301369541ad3f655]: S. 137 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-9b18767c82aff10e26560626591e1c40]: S. 138 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-dc0d12d51f0116dfdcdd2b165e6018aa]: S. 139 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-d113284198ca41a09b7323440dcc5609]: S. 140 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-1146bf8af2fb4b6b0c7eafe1d8037f2b]: S. 156 in force at 1.4.2018 by S.I. 2018/33, art. 3

[^key-8549b0c1d5bebc087b00d3f3e2bd1442]: Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3

[^key-76f17d1ed7f39f31f2964b334baefc3e]: S. 64 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(2); S.I. 2018/34, art. 3

[^key-96bda5550910e9fad55651c5bf86620d]: Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3

[^key-cbace0cc81c01ab9941fe34dcc2b8a2d]: Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23

[^key-c276f4be39ee345526cd5555d2ca2328]: Words in s. 126 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(4)

[^key-07590d4a8d46069e9d15d065011b324f]: Pt. 8 Ch. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3

[^key-5a2ed47f4da6d17982008bfe3fd69628]: Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 44

[^key-afb03351d3d023630a7baa5ace808cc9]: S. 38 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(g); S.I. 2018/34, art. 3

[^key-dbf84d13752642e60bad9a21b7474579]: S. 38A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 6; S.I. 2018/34, art. 3

[^key-4def9bb7d6dee3b7d654ca0b5026f5a3]: S. 45A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 14; S.I. 2018/34, art. 3

[^key-96200d3ed94551d4d841efb506649596]: S. 55A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 12

[^key-0511b7d7055b707b8b331dd17ef0e09f]: S. 63A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 24; S.I. 2018/34, art. 3

[^key-e748f117db69ee7d8986ce645350d0ce]: S. 84A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 19

[^key-22f8ab0eaef7cc4e72fc9f3c1bb9d5b8]: S. 118A inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 74, 97(2); S.I. 2018/35, art. 3

[^key-aebe51ac2fedeb93ec8cd2782a6fa433]: Ss. 122, 122A substituted for s. 122 (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 42; S.I. 2018/34, art. 3

[^key-dfd4d662aca517edb79bd1f59dfdb374]: S. 122ZA inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 76, 97(2); S.I. 2018/35, art. 3

[^key-6f6e0e11176d333fc22698532a741e64]: S. 123A and cross-heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 25

[^key-ef2ebfd26af772acae53308920f19846]: S. 157B inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 37

[^key-fc58ca74ecb146febb5c958304a18e0d]: S. 181J inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 45

[^key-48b6d0e13154aa5296e7e66a2751bd29]: S. 183A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 65; S.I. 2018/34, art. 3

[^key-6cefd6673ae6a220aeb173d38c38c067]: S. 187A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 66; S.I. 2018/34, art. 3

[^key-794da4641cea6c9acdc8d1c8353288b5]: S. 1(ba) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 2; S.I. 2018/34, art. 3

[^key-79fd020a7a8141d5a66cc805d765fc97]: Words in s. 37(e) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 9

[^key-065c8e24e3532a2e561fea768d1442b2]: S. 38(3)(3A) substituted for s. 38(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(c); S.I. 2018/34, art. 3

[^key-36b5431587388eff70171488dba60e80]: Words in s. 38(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(a)(i); S.I. 2018/34, art. 3

[^key-f6ab66a303c9b31a45848a400885e769]: S. 38(1)(b) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(a)(ii); S.I. 2018/34, art. 3

[^key-e83dab42959c83acc7dab21223a27dc5]: Word in s. 38(2) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(b)(i); S.I. 2018/34, art. 3

[^key-88bdb4a80404210197a7d5222050bc2a]: Words in s. 38(2)(b) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(b)(ii); S.I. 2018/34, art. 3

[^key-af71c8da8c8847fa2c6847d90d918d59]: Word in s. 38(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(d)(i); S.I. 2018/34, art. 3

[^key-070fc4af457bfc1d4fc2778485a6f33d]: Word in s. 38(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(d)(ii); S.I. 2018/34, art. 3

[^key-f7609744637bf09200bd2d09169f34df]: S. 38(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(e); S.I. 2018/34, art. 3

[^key-eaf166208e122791c5326d47fa100dc4]: S. 38(6) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3

[^key-f422af0979e3e1b1ed693b450c781671]: S. 38(7) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3

[^key-830147463099b783f3d08aef6f5c64b5]: S. 38(8) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 5(f); S.I. 2018/34, art. 3

[^key-340bc37d72c2732a7d6d4eb34710c3f6]: Words in s. 39 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 7; S.I. 2018/34, art. 3

[^key-b6aa4eb142cf230c27e9e71c3175de4a]: S. 39 renumbered as s. 39(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(a); S.I. 2018/35, art. 3

[^key-254dfb88d3abda679d8c4588f12dfc06]: S. 39(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(b); S.I. 2018/35, art. 3

[^key-d304fd757be16c888e532d0adba39c0b]: Words in s. 40 substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 9; S.I. 2018/34, art. 3

[^key-a97fce9977aebb54600558a1d1f19105]: S. 40(a)(b) substituted for words (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 3; S.I. 2018/35, art. 3

[^key-3f192f44c5f226169e518fdd3c04598c]: S. 41(3)(3A) substituted for s. 41(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 10; S.I. 2018/34, art. 3

[^key-ac47d7cca4683145e899f71b260e5dd6]: S. 42(4A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 11(a); S.I. 2018/34, art. 3

[^key-0cb030bf00476422471b80d52386e2a1]: Words in s. 42(5)(a) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 11(b); S.I. 2018/34, art. 3

[^key-84e767729d46d1aeab6b2b05bce55d1b]: S. 43(1A)(1B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(b); S.I. 2018/34, art. 3

[^key-b5ecd27fbddf0826f6e6db95ab5730cc]: S. 43(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(e); S.I. 2018/34, art. 3

[^key-60b89bd1dd99459b1726fe3a50c25821]: Words in s. 43(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(a); S.I. 2018/34, art. 3

[^key-7075e5dc377cf75fe33fbf07516d468c]: Words in s. 43(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(c); S.I. 2018/34, art. 3

[^key-9332c7e564698585c922c51b87742460]: S. 43(3)(a)(b) substituted for words in s. 43(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(d); S.I. 2018/34, art. 3

[^key-b07750616165958c5978a6aefe67fa42]: Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)

[^key-cd51e46ac4e728f09baab083cea620f3]: S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)

[^key-cf2ecf13bfcd0ba9fcea40f718514e48]: S. 45(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(2)

[^key-e70f5cbfa2599724f6b2f608a3d00e3a]: Word in s. 45(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 13(a); S.I. 2018/34, art. 3

[^key-f239bad065fcbdeae3f9ad794656f705]: Words in s. 45(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 13(b); S.I. 2018/34, art. 3

[^key-d7c4a258ed176c6dd9a126cb9eb4ae9e]: Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(a)

[^key-36f9e91a01460ea61331bc4205818fbe]: S. 45(2)(b) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(b)

[^key-a8341b06756506137d5b4cbe659a8f04]: Words in s. 45(3) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(4)

[^key-04e1bcb983aa4d362854178cb1d67562]: Word in s. 50(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 15; S.I. 2018/34, art. 3

[^key-f6b89d2a9e37ff1f96ab7d6ff9e2018d]: Words in s. 52(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 16; S.I. 2018/34, art. 3

[^key-b41cefb4aeecd6a25e699ea9ec38f49a]: Words in s. 56 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 13

[^key-8adb22c1ab386b786f5d20446e02ed43]: Words in s. 57(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 14

[^key-be8eed331625eab791b7bde3d61be845]: S. 58(3A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(c); S.I. 2018/34, art. 3

[^key-24c26e2b5c7d63c0032677c9f68ecb37]: S. 58(3B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(3)

[^key-2d16f615b250d9f78a7a8988dbcd3ec6]: Words in s. 58(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(a)(ii); S.I. 2018/34, art. 3

[^key-4c2d09049d328d0acd293e9ef6a33139]: Word in s. 58(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(2)(a)

[^key-c1ae7a27a043158cec3bd1bc828f9717]: Words in s. 58(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 15(2)(b)

[^key-53f57f537cd0aa21bab00a92e09482f6]: S. 58(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(b); S.I. 2018/34, art. 3

[^key-eea6ee7f4f21b186bdc6e4b5b905781c]: Words in s. 58(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(d)(i); S.I. 2018/34, art. 3

[^key-aeb32f314c62af05523ad095741e7790]: Words in s. 58(4)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 18(d)(ii); S.I. 2018/34, art. 3

[^key-c885dcf4c6fe7c1b75229735801fffa3]: S. 59(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(5)

[^key-4ded0040a318edcb147218805ec5728a]: Words in s. 59(7) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(a); S.I. 2018/34, art. 3

[^key-28a3ff94096cc05f8a25e71b8fe24ab4]: Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(a)

[^key-ef1bf3661db818048948760d9e0553b6]: Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(b)

[^key-11a9f08c436812778f258989a78db74c]: Words in s. 59(7) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(b); S.I. 2018/34, art. 3

[^key-18249f25948ad6a2b83c79d3be64a8ef]: Words in s. 59(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(2)

[^key-1495b78c333e264567892b06264326af]: Words in s. 59(2) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(3)

[^key-40a66a316b2b9b49290a6e8aed39ab64]: Words in s. 59(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(4)

[^key-a616d7f99820579b19cec61851854e76]: S. 61(3) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 20; S.I. 2018/34, art. 3

[^key-9c2b53bd9e93195693e54609a3d064ee]: Word in s. 63(1)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(a); S.I. 2018/34, art. 3

[^key-275bd71dd3d838f6588740613f14e412]: Words in s. 63(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(c)(ii); S.I. 2018/34, art. 3

[^key-1dc065db6139e1f18e6ac881d02e4eda]: Word in s. 63(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(d); S.I. 2018/34, art. 3

[^key-6b77709d148b2486f325c24ad5d6457d]: Words in s. 64 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(1)(a); S.I. 2018/34, art. 3

[^key-801d66c2f587078402f491cbe973e425]: Words in s. 66(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 27(a); S.I. 2018/34, art. 3

[^key-2f50e354c53cc9d9b4b36bef33bff96e]: S. 67(2A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(d); S.I. 2018/34, art. 3

[^key-1813c70c907822547b5c5f2a72a72124]: S. 67(12) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 45, 97(2); S.I. 2018/35, art. 3

[^key-b0762d17b58b4b324fcdaa09f582c239]: Words in s. 67(2)(a) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(b); S.I. 2018/34, art. 3

[^key-3cde295faea6a167fc4b6b7f24cebb0a]: Words in s. 67(2)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(c); S.I. 2018/34, art. 3

[^key-4b695b965852698dea5ee1005e9f06bc]: Words in s. 68(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 29(a); S.I. 2018/34, art. 3

[^key-e54792eb44433e01d9665b19c4cb160c]: Words in s. 69(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 30; S.I. 2018/34, art. 3

[^key-32b79f6ed1afe55a25449432ab91d226]: Words in s. 71(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 31; S.I. 2018/34, art. 3

[^key-7dc656b7bdc061a42ee7713ca8c11619]: S. 81(1A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 34(a); S.I. 2018/34, art. 3

[^key-a561cbd8d2d4f445ef02f531b1899b9f]: Words in s. 81(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 34(b); S.I. 2018/34, art. 3

[^key-f9721b1e4740a89ea0e0103e2ef1330e]: Word in s. 81D omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(a)

[^key-04cf82a5dc69aaaa48b90a908f261b7a]: Words in s. 81D inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(b)

[^key-870cc1497022065e691f22f4a3e0d4c5]: Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(a)

[^key-068cab901e9afc1c7ea8147804644a1e]: Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(b)

[^key-a4602364f7dd112139d13f0cdfeebc83]: Words in s. 84(1)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(3)

[^key-52dbded475789edb2db517ab01d78170]: Word in s. 93(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(a)

[^key-08171d210c9c214404f4f7116ccdfbe6]: S. 93(2)(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 20(b)

[^key-e13cbfa6007b379ff7ec8821c4be183e]: Word in s. 100(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 21(a)

[^key-6a0cfab21284c984f6542cb6e3f128f7]: S. 100(5)(d)(e) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 21(b)

[^key-a83f4ce7e9925557ca14ccbd213379ea]: Words in s. 117(1)(a) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 22

[^key-0c36e89a0b3d1bb9cce23402641c78c9]: Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3

[^key-49381d0baa6073357d29dc2f79c458c6]: S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3

[^key-c433931743c37752289b9ae7596e5bb9]: S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3

[^key-7ea68f05afc293d65a67a53e96435eb5]: Words in s. 119(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 40; S.I. 2018/34, art. 3

[^key-3cacba95fab092003b9cac1c6c894882]: Words in s. 120(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 41(a); S.I. 2018/34, art. 3

[^key-f092f394b960e6aff8aa7e4d7d84fbc9]: Words in s. 120(2) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 41(b); S.I. 2018/34, art. 3

[^key-3963226096b4e9aa3f2c4719520d5857]: Word in s. 121(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 10; S.I. 2018/35, art. 3

[^key-9b8b600da7556522f3cefc7ccd30a1e9]: S. 122(2A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(a); S.I. 2018/35, art. 3

[^key-56bd27f4ca4956527611720caa3e6192]: Words in s. 122 Table A1 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 24

[^key-f8d6db79402a0a931c045ecfa54ad0c8]: S. 122(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 75, 97(2); S.I. 2018/35, art. 3

[^key-5daec0cc7910b86821c5faa7f3c3abc1]: Words in s. 122(3) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(b); S.I. 2018/35, art. 3

[^key-bc5a00d9715f806ebf857fc09dffec9c]: Words in s. 122A(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 12; S.I. 2018/35, art. 3

[^key-195b4ff53557e9ac118c127f1fe221bc]: S. 123 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3

[^key-8dc8a7f79ccabd85d87b766bf99d8c48]: S. 124 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3

[^key-a83306be255f7633da8e962756502ab0]: S. 125(2A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 44; S.I. 2018/34, art. 3

[^key-94fba81905bd8f2db9b711f0a8a7e1c5]: S. 126(2A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(2)

[^key-36011fb6129971f7273997478b1aa634]: Words in s. 126(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 13; S.I. 2018/35, art. 3

[^key-7064e432205d373559b07c6b97ac98b9]: Words in s. 126(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(3)

[^key-3f6f3b9e260f14f3f93f93e131ba4788]: S. 127(6A)(6B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(3)

[^key-0b911824da57c5d3e311b16c9b964773]: Words in s. 127(5) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 46(a); S.I. 2018/34, art. 3

[^key-9f83a784665a614749d3e360ca5f7096]: Word in s. 127(5) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(a); S.I. 2018/35, art. 3

[^key-327acafee86f1ad2d9f28834cb0b7590]: Words in s. 127(6) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 46(b); S.I. 2018/34, art. 3

[^key-2a4cde183880428c95aedab39f2fe80a]: Word in s. 127(6) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(b); S.I. 2018/35, art. 3

[^key-acf90e612ee0abd062050db36e84c6cd]: Words in s. 127(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(2)

[^key-02dd51a3d149ec2f4feb340aa177f2eb]: Words in s. 127(7) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(4)

[^key-f66dab17dcf5bef11e42cfc2ec87e872]: S. 128(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(4)

[^key-cca2ad60b7e3256f4e312dc1e4fa3a3a]: Words in s. 128(1) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(a); S.I. 2018/34, art. 3

[^key-64c41d3a9c9c67b3b5bea7e5416085c6]: Word in s. 128(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(b); S.I. 2018/34, art. 3

[^key-7a8874564e640fb36b2a03fdf5db1ac9]: Words in s. 128(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(c); S.I. 2018/34, art. 3

[^key-1adb4373dc44da7a55c28e0ab7b19541]: Words in s. 128(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(5)

[^key-8ef9d153c24c946bd49b67c8aeb62116]: Word in s. 128(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(a)

[^key-ca6441667c178fbe03203904d3904e45]: S. 128(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(b)

[^key-2bc976e4db76af9727fb900db1d3b964]: S. 128(3)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(3)

[^key-fd76a8ab18d39f06eb56b59690ba319f]: Word in s. 129(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(a)

[^key-ac8ba2fe537934324db36d2499a94b02]: S. 129(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(b)

[^key-8eac47ba31a4d420cf823081d58509a0]: Words in s. 130(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 48(a); S.I. 2018/34, art. 3

[^key-808abd02f2192ee5f2fbb8cf9b5badd3]: Words in s. 130(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 48(b); S.I. 2018/34, art. 3

[^key-2276b636b92da460333c85f5f7c07833]: Words in s. 132(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 49; S.I. 2018/34, art. 3

[^key-3faf000539ec39e4469c7012aca36b6c]: Word in s. 132(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(a)

[^key-f9a379234364804897f7a25e82763c45]: S. 132(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(b)

[^key-60746429222273f66656afa2d29e54f8]: S. 133(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 31

[^key-6fd989885bede4a00475e7b2017de172]: Words in s. 133(3) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 50; S.I. 2018/34, art. 3

[^key-f39ceb3802bb5da615c890c17047c9f5]: Words in s. 135(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(2)

[^key-a59ac181c0f00413068d8c345cc94c0d]: Word in s. 135(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(3)(a)

[^key-34bf5b9ba8f1ce14ee193d3fae2c9f7d]: S. 135(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(3)(b)

[^key-632f55ef229f17675231e92ce8869c06]: Words in s. 136(2) substituted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 33(a)

[^key-a19cc9bc4bb42f691c85186d6c14ac61]: Words in s. 136(2) substituted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 33(b)

[^key-4f4aa4a8374f6fc1302d3944a16dcd78]: Word in s. 139(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(a)

[^key-54a5568d85d0b879033d1b5ec5230a1f]: S. 139(2)(d)-(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(b)

[^key-43f5155e254b974513511a0d3d07c367]: Words in s. 141(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 51; S.I. 2018/34, art. 3

[^key-83c32ad1de771807ef4bfa70095a98cb]: Words in s. 141(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 35

[^key-1d094bc27b66a1fb817f0c568f95c52f]: Word in s. 143(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 53; S.I. 2018/34, art. 3

[^key-26abfaa734666bc38a23b97173b9eb9f]: Word in s. 144(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 54; S.I. 2018/34, art. 3

[^key-cff953e3e8d0bb91894d08b35067cd84]: Word in s. 145(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 55; S.I. 2018/34, art. 3

[^key-7489c37b301c142d2a3625666b4d43b9]: Words in s. 151(1)(c) renumbered as s. 151(1)(c)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(2)(a)

[^key-d37ad2f295dfaeb5658471c15a8ceb9a]: S. 151(1)(c)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(2)(b)

[^key-4d3c977c85ef3cc36a8d476d8c65aa98]: Words in s. 151(3) renumbered as s. 151(3)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(3)(a)

[^key-e2e596c3299fc9a7896808e7cd399945]: S. 151(3)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(3)(b)

[^key-7f8a83f381865e39cd93ee574dc9a188]: S. 157(1A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 53(2), 97(2); S.I. 2018/35, art. 3

[^key-68fb431f7a2745b7d4825ec266514728]: S. 157(3)(c) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 53(3), 97(2); S.I. 2018/35, art. 3

[^key-7ec0553e6e5e1a47dbf103931a653f2c]: Words in s. 157A(1) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 15; S.I. 2018/35, art. 3

[^key-86b58ea9513cfd433ae40f2ac370f1ba]: Words in s. 158(1) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 38

[^key-3a325a912f90d9cdf05f3f924ff25ecd]: Words in s. 160(1)(a) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 39

[^key-f7e9c78565f7f4ace186918c90398dcc]: Word in s. 161(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 40(2)(a)

[^key-c522a12a9102232a03bab31d64d908b8]: S. 161(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 40(2)(b)

[^key-f840f572149acf46de283493b2d7fb08]: Words in s. 161(4)(b) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 40(3)

[^key-248f1122a0ca06041cf1272b692bc092]: S. 164(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 41

[^key-651778a0a9f8f05c2670ef053487cda4]: S. 169(5A)(5B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 60; S.I. 2018/34, art. 3

[^key-9f8e3f3c53e781d0ced495dea321ec00]: Words in s. 169(4) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(2)(a)

[^key-82940b0d247693e5422a9226d10b8693]: Words in s. 169(4) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(2)(b)

[^key-2deafb53652953b5996f5476993afdb8]: Words in s. 169(5) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(3)(a)

[^key-9b535d95c61e4cd046334bd8e2b9a1ea]: Words in s. 169(5) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 42(3)(b)

[^key-a41de4e916f8b1cd4bb59cd3e4ab6718]: S. 172(2)(f)(g) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 62; S.I. 2018/34, art. 3

[^key-b05c3b058f45912424a2a75f2f4e53ea]: S. 172(2)(l) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 43

[^key-9138e5edf47489eb32ac1781327bd10a]: Word in s. 181B(3) omitted (1.4.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(a), 97(2); S.I. 2018/35, art. 3

[^key-4536a2b92afd33ef7131255ff5cb2e08]: S. 181B(3)(c) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(2)(b), 97(2); S.I. 2018/35, art. 3

[^key-4b4645198b7ed06862210f63a9174d6e]: Words ins. 181B(4) renumbered as s. 181B(4)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(a), 97(2); S.I. 2018/35, art. 3

[^key-a43c451bee7706260bca97e2f974e658]: S. 181B(4)(b) and word inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(3)(b), 97(2); S.I. 2018/35, art. 3

[^key-d0d2d0bfc9f8114d2d921eb032beed4d]: Words in s. 181B(5) renumbered as s. 181B(5)(a) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(a), 97(2); S.I. 2018/35, art. 3

[^key-604638b815e9516186ab23ab463755f5]: Words in s. 181B(5) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 44(4)(b), 97(2); S.I. 2018/35, art. 3

[^key-27b3d688937ff900d5a4a10500c2537c]: S. 182(7) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(c); S.I. 2018/35, art. 3

[^key-1893037280c5564414509cca3cc8055a]: Words in s. 182(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(a); S.I. 2018/35, art. 3

[^key-181c1705b4cef956c0bccf4184dc4611]: Words in s. 182(4)(a) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 17(b); S.I. 2018/35, art. 3

[^key-192a37cb267e7d28c8231f210ff85058]: Words in s. 183A(1)(a) renumbered as s. 183A(1)(a)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(a)

[^key-39d52fd17868315f5870978dd4ba7f9e]: S. 183A(1)(a)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 46(b)

[^key-45aadad8dbaa1a03428ecf7660150f75]: Word in s. 189(2) inserted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 67; S.I. 2018/34, art. 3

[^key-571c45bc5dadae006d7cba59b47eb83e]: Words in s. 192(2) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 47

[^key-945ae5e73cb5ee128031fbb232baad88]: Words in s. 193 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 71; S.I. 2018/34, art. 3

[^key-0e42fad44569eeeefcbb3e743bb1dbf0]: Words in s. 193 inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 48

[^key-9fa6edfe41da9540c9dc8e44e55877a7]: S. 4(c) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2c791ef32edc7cfa305dc9ad5621fb6a]: Words in s. 65(4)(a) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(3); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f2c09c66d8f8be8ed52885b0c03ddcca]: Words in s. 67(11) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4049f2f5fa1aad182df9e692ec51c5cd]: Words in s. 67(11)(a) inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c64a8ef7dcf6e06d323c4d38e784be9c]: Word in s. 67(11) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5c8840dce50323f687b6207efcac3c13]: S. 67(11)(b) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 5(4)(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-a79e58b7f2d500ac0610c9cdae709b3e]: Words in s. 85(3) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(1) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dc95dd5de219c78df45b696fb5f15ff1]: Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))

[^key-c591b8cc53568c652daa19bf3dab1345]: Words in s. 20(3)(a) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

[^key-31fdecc268a64b8b28536ca655d76815]: Words in s. 65(4)(a) substituted (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) (Wales) Regulations 2023 (S.I. 2023/1332), regs. 1(2), 4

[^key-f4f7bb8002f782e05ee6524612eb4a9c]: Words in s. 122(3) Table A1 substituted (1.4.2024) by The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/367), regs. 1, 5

39A

The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.

103A
103B
154A
157A

The Welsh Revenue Authority

38A
45A
55A

If WRA comes to the view that—

WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.

PART 3A — GENERAL ANTI-AVOIDANCE RULE

Overview

81A

Artificial tax avoidance arrangements

81B
81C
81D

For the purposes of this Part—

Counteracting tax advantages

81E
81F
81G

Proceedings before a court or tribunal

81H

In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—

Commencement and transitional provision

81I
84A

In this Part, references to prejudice to the assessment or collection of devolved tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.

118A
122ZA
122A

Penalty for failure to pay amount payable in respect of tax credit

123A
157B

CHAPTER 3A — PAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL

181A

The fact that a person to whom an appealable decision applies has—

does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).

181B

WRA may grant the postponement request.

WRA may grant the request in respect of such part of the amount as it thinks appropriate.

181C
181D

WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.

WRA may consider the postponement request only if it is satisfied that the conditions in subsection (3) are met.

181E
181F
181G
181H

(3) A postponement request must specify— (a) the amount of devolved tax in respect of which the request is made, (b) the reasons why the person making the request thinks the amount is excessive, and (c) the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship. (4) If WRA— (a) thinks that the person making the postponement request has reasonable grounds for thinking that the amount of devolved tax to which the request relates is excessive, and (b) has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship, WRA may grant the request. (5) But if WRA— (a) thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or (b) has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person serious financial hardship, WRA may grant the request in respect of such part of the amount as it thinks appropriate.

(a) a postponement request has been granted by— (i) the Upper Tribunal where the request relates to a further appeal made under section 11 of TCEA, or (ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the request relates to a further appeal made under that section,

(b) ends on the day on which the further appeal is determined.

.

181I

(cc) any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),

.

(bc) any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),

.

181J
183A

the fact that WRA made a request under subsection (2) when making the application for permission does not prevent WRA from making another request under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.

Power to make consequential etc. provision

187A