LegalizeReform history
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
19 versions
· 2017-05-24
2026-02-13
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-11-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-09-10
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-02-07
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-01-23
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-11-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-07-12
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2022-09-09
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-01-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-12-31
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-07-27
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-04-03
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-01-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
Changes on 2019-01-26
@@ -866,7 +866,7 @@
- paragraph 10 of that Schedule (relief for transactions entered into by persons exercising collective rights);
- paragraph 2 of Schedule 15 (relief relating to contingent consideration in the case of a right to buy transaction);
- paragraph 2 of Schedule 15 (relief relating to contingent consideration in the case of a transaction subject to a public sector discount);
- paragraph 3 of that Schedule (shared ownership leases: election for consideration to be taken to be market value);
@@ -7193,33 +7193,33 @@
- (2) This Schedule is arranged as follows—
- (a) Part 2 makes provision about relief available for right to buy transactions,
- (a) Part 2 makes provision about relief available for transactions subject to a public sector discount,
- (b) Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
- (c) Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
- (d) Part 5 makes provision about relief available for a rent to mortgage transaction, and
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (e) Part 6 provides relief for certain acquisitions by registered social landlords.
## PART 2 — RIGHT TO BUY RELIEF
## PART 2 — Public Sector Discount Relief
#### Relief for right to buy transaction
##### 2
- (1) In the case of a right to buy transaction—
- (1) In the case of a transaction subject to a public sector discount—
- (a) section 19(1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and
- (b) any consideration that would be payable only if a contingency were to occur, or that is payable only because a contingency has occurred, does not count as chargeable consideration.
- (2) A “*"right to buy transaction”*” means—
- (a) the sale of a dwelling at a discount, or the grant of a lease of a dwelling at a discount, by a relevant public sector body, or
- (b) the sale of a dwelling, or the grant of a lease of a dwelling, in pursuance of the preserved right to buy.
- (2) A “*“transaction subject to a public sector discount”*” means—
- (a) the sale of a dwelling at a discount, or the grant of a lease of a dwelling at a discount, by a relevant public sector body...
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) The following are relevant public sector bodies for the purposes of this paragraph—
@@ -7237,19 +7237,13 @@
- (g) a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
- (4) For the purposes of sub-paragraph (2)(b), the sale of a dwelling, or the grant of a lease of a dwelling, is made in pursuance of the preserved right to buy if—
- (a) the seller is a person against whom the right to buy under Part 5 of the Housing Act 1985 (c. 68) is exercisable by virtue of section 171A of that Act,
- (b) the buyer is the qualifying person for the purposes of the preserved right to buy, and
- (c) the dwelling is the qualifying dwelling-house in relation to the buyer.
- (5) A grant by the Welsh Ministers under section 20 or 21 of the Housing Act 1996 (c. 52) (purchase grants in respect of disposals at a discount by registered social landlords) does not count as part of the chargeable consideration for a right to buy transaction in relation to which the seller is a registered social landlord or private registered provider of social housing.
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) In this paragraph—
- “*"qualifying dwelling-house”*” (“*"*tŷ annedd” cymwys**”") and “*"qualifying person”*” (“*"*person cymwys**”") have the meaning given by section 171B of the Housing Act 1985 (c. 68);
- ...
- “*"registered social landlord”*” (“*"*landlord cymdeithasol cofrestredig**”") means a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996 (c. 52).
@@ -7263,9 +7257,9 @@
- (a) a lease is granted—
- (i) by a qualifying body, or
- (ii) in pursuance of the preserved right to buy,
- (i) by a qualifying body...
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) the conditions in sub-paragraph (2) are met, and
@@ -7323,9 +7317,9 @@
- (a) a lease is granted—
- (i) by a qualifying body, or
- (ii) in pursuance of the preserved right to buy,
- (i) by a qualifying body...
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) the conditions in sub-paragraph (2) are met, and
@@ -7421,9 +7415,9 @@
- (1) For the purposes of paragraphs 6, 7 and 8, a “*"shared ownership lease”*” means a lease granted—
- (a) by a qualifying body, or
- (b) in pursuance of the preserved right to buy,
- (a) by a qualifying body...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in relation to which the conditions in paragraph 3(2) or 5(2) are met.
@@ -7437,15 +7431,9 @@
- (c) a housing action trust established under Part 3 of the Housing Act 1988 (c. 50).
- (4) A lease is granted in pursuance of the preserved right to buy if—
- (a) the seller is a person against whom the right to buy under Part 5 of the Housing Act 1985 (c. 68) is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord),
- (b) the tenant is the qualifying person for the purposes of the preserved right to buy, and
- (c) the lease is of a dwelling that is the qualifying dwelling-house in relation to the buyer.
- (5) In sub-paragraph (4), “*"qualifying person”*” (“*"*person cymwys**”") and “*"qualifying dwelling-house”*” (“*"*tŷ annedd cymwys**”") have the meaning given by section 171B of the Housing Act 1985 (c. 68).
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## PART 4 — SHARED OWNERSHIP TRUSTS
@@ -7591,23 +7579,7 @@
##### 18
- (1) The chargeable consideration for a rent to mortgage transaction is determined in accordance with this paragraph.
- (2) A rent to mortgage transaction means—
- (a) the transfer of a dwelling to a person, or
- (b) grant of a lease of a dwelling to a person,
pursuant to the exercise by that person of the right to acquire on rent to mortgage terms under Part 5 of the Housing Act 1985 (c. 68).
- (3) The chargeable consideration for a rent to mortgage transaction is equal to the price that would be payable by virtue of section 126 of the Housing Act 1985 (c. 68), for—
- (a) a transfer of the dwelling to the person where the rent to mortgage transaction is a transfer, or
- (b) the grant of a lease of the dwelling to the person where the rent to mortgage transaction is the grant of a lease,
if the buyer was exercising the right to buy under Part 5 of that Act.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## PART 6 — RELIEF FOR CERTAIN ACQUISITIONS BY REGISTERED SOCIAL LANDLORDS
@@ -9792,19 +9764,19 @@
#### Overview of Act
#### Land transaction
#### Procedure for regulations specifying tax bands and tax rates
#### Land transaction tax
#### Regulations specifying tax bands and tax rates
#### Leases
#### Unit trust schemes
#### Notifiable transactions
#### Companies
#### Duty to make a return
#### General anti-avoidance rule
#### Meaning of major interest in land
#### Meaning of tax
The Schedules to this Act are arranged as follows—
@@ -10270,7 +10242,7 @@
### Overview
### Relief for right to buy transaction
### Relief for public sector discount transactions
### Shared ownership lease: election for market value treatment
@@ -10420,6 +10392,8 @@
[^key-047f06cb2b8a6610319ad2bd3bab8abb]: [Sch. 7 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0492b358f90cfedd1bae801be080601e]: Sch. 15 para. 3(1)(a)(ii) and word omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(c)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/c)
[^key-049b1015bdf44d1eebe8a62c6053e4c7]: [Sch. 23 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-052248f7382717b4acd54a1cadc44609]: [Sch. 4 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10440,6 +10414,8 @@
[^key-099a8cf4af78a5fd015e76f72bbed483]: [Sch. 16 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-09e1a6a1609bf3748b826d59a3d1c141]: Sch. 15 para. 2(5) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(dd)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-0ab06f3194526f05175e482b305a172a]: [S. 7](https://www.legislation.gov.uk/anaw/2017/1/section/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0b4051d510feb0b58b7fc24369b9c01e]: [Sch. 6 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/24) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10486,8 +10462,12 @@
[^key-19b2fb49a41d1c1a181286a0c07abc31]: [Sch. 5 para. 33](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-19c7b7af927e3e52814ca4f23f8a9ce7]: Words in Sch. 15 para. 1(2)(a) substituted (26.1.2019) by [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(i)(aa)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/i)
[^key-1b76beffa2c16908f71bd62878d8df6c]: [Sch. 6 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1be0166030eaa3558075b53f519fa191]: Sch. 15 para. 9(1)(b) and word omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(e)(i)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/e/i)
[^key-1cdb8b023a70d215fe9c49d2d3d3b55e]: [Sch. 7 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1d331251d38934e224a314f15b52fc84]: [S. 63](https://www.legislation.gov.uk/anaw/2017/1/section/63) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10540,8 +10520,6 @@
[^key-28966187d9d01f680cbf9af4829710d7]: [S. 24(2)-(10)](https://www.legislation.gov.uk/anaw/2017/1/section/24/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-28f08aa2aa6ddf721c0e713f509f3aaa]: [Sch. 15 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-290f5a35881c4e754aa16c4357636f28]: [Sch. 13 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2a92616ae874d40d0bc3f175a0d28f3d]: [S. 10](https://www.legislation.gov.uk/anaw/2017/1/section/10) applied (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [3](https://www.legislation.gov.uk/wsi/2018/126/regulation/3)
@@ -10562,7 +10540,7 @@
[^key-2cbf8a1526bfbab2c69484e7863672cf]: [Sch. 6 para. 34](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2d724366c581b4bbc41980b315774701]: [S. 30(2)-(6)](https://www.legislation.gov.uk/anaw/2017/1/section/30/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2d724366c581b4bbc41980b315774701]: S. 30(2)-(6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2dc39b68873192deaec7c7a7e42c762b]: [Sch. 5 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10586,8 +10564,12 @@
[^key-33c28576f8c626fed97120530dedb649]: [Sch. 6 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-33d4ceb585610ae12f6a2f9f5b1aaa3a]: Sch. 15 para. 2(4) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(cc)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-345476e5984ecf50040cc8a9bfcabd8b]: [Sch. 6 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-345be75dab1e1429f2f6581a10903108]: Words in [s. 30(3)](https://www.legislation.gov.uk/anaw/2017/1/section/30/3) substituted (26.1.2019) by [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(a)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/a)
[^key-3498a10ebc6c16ac2e16277e7fc4d3e1]: [Sch. 23 para. 40](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/40) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-34f3da65d2f13098bdb744e9f3441a8b]: [Sch. 15 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10726,6 +10708,8 @@
[^key-56ff11da7c0f6d9f511871ceab8501a8]: [Sch. 23 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-571e04ee0018961da62baf9545631d9d]: Words in Sch. 15 para. 2(2) substituted (26.1.2019) by [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(bb)(i)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-5762497a6a02f4aae40ecd53eb2efd28]: [S. 32(2)](https://www.legislation.gov.uk/anaw/2017/1/section/32/2) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-57c5e708d900cbd535987f2dfe53b0ad]: [S. 25](https://www.legislation.gov.uk/anaw/2017/1/section/25) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(c)](https://www.legislation.gov.uk/wsi/2017/953/article/2/c)
@@ -10772,6 +10756,8 @@
[^key-616daf688b8ecb0043c5c6cfe058e156]: [Sch. 16 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-61fbac3b6be120fe31c858e6e3f738ac]: Words in Sch. 15 para. 2(6) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(ee)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-63b9e91906b76e203a8fea42d02080e3]: [Sch. 2 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-644cdac19000784644bf48f5030a1b53]: [Sch. 16 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10800,6 +10786,8 @@
[^key-68b0881397ef8b54677929c8e978574b]: [Sch. 22 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-695372424e7137739711be424bdcce7f]: Sch. 15 para. 2 heading substituted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(iii)(bb)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/iii)
[^key-69a3a3dcd4a3a4b914346929a669ea42]: [Sch. 23 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-69b4bc1457bdaab9e326906314ed96a3]: [Sch. 7 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10836,6 +10824,8 @@
[^key-730be6d4c1baf9cb17d91db12548fe0a]: [Sch. 23 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-735bea7a4ad1e5a1c423323da4996292]: Sch. 15 para. 5(1)(a)(ii) and word omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(d)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/d)
[^key-7392856189211efdd791c624a4f31ff3]: [Sch. 2 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-73d8c03947e44bce414680f2b914e69c]: [Sch. 14 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10862,12 +10852,16 @@
[^key-768ab76ffa2a1aefe2611fdf1fa95196]: [S. 8](https://www.legislation.gov.uk/anaw/2017/1/section/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-76b52465ae178206ad1061013e4a6158]: Sch. 15 Pt. 2 title substituted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(iii)(aa)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/iii)
[^key-76d35143a9a0a3309b3a0e8b6c3e134d]: [Sch. 19 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-79056e25457cb9d4f4e868b08f0d8335]: [Sch. 17 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7bb095e026b974f06611b3daed5364b5]: [Sch. 15 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7bfd83fa94f2374bbba75fd708b8e0ca]: Sch. 15 para. 9(4) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(e)(ii)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/e/ii)
[^key-7cf5520d39d2197de63e142c225c7126]: [Sch. 7 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7cf8bf865745e9f036f4ec68db2550d8]: [Sch. 6 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10906,6 +10900,8 @@
[^key-85d8a1cbd44ca4b46d9f47a8803faa7a]: [Sch. 5 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-85e16782cb6d406c11eb08b95c398847]: Sch. 15 para. 1(2)(d) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(i)(bb)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/i)
[^key-860ca5a8be700c671ad61edcbdc3cc09]: [S. 66](https://www.legislation.gov.uk/anaw/2017/1/section/66) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-863046ad064b68f9aa7b32a9dc8d5962]: [Sch. 23 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10940,6 +10936,8 @@
[^key-8c3874d30b350f0d61888ddc36f6b51b]: [Sch. 5 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8d9ab9ada0c08b8cb7a7b6812e6aaf5b]: Sch. 15 para. 18 omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(f)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/f)
[^key-8dc4fb5526b65c75367b697051cb582e]: [Sch. 11 para. 9(1)](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/9/1) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/ii)
[^key-8e2c3874a86b0ea8f951477e6a674994]: [Sch. 23 para. 66](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/66) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -10962,6 +10960,8 @@
[^key-944da4b59c34103b6431624b364f3bfa]: [Sch. 6 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/7) applied in part (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [9](https://www.legislation.gov.uk/wsi/2018/126/regulation/9)
[^key-945cb554952042fcfef2e892348dc0a6]: Words in Sch. 15 para. 2(1) substituted (26.1.2019) by [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(aa)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-9518d334fd4a5a36e4b90041fa9226e2]: [Sch. 13 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9545235a9997c509bde0d22bba909bd5]: [Sch. 5 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -11174,6 +11174,8 @@
[^key-cdc3c71148979e61492233d906f7a14e]: [Sch. 5 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cdfb53a9efc12b608a13801889470c56]: Sch. 15 para. 2(2)(b) and word omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(b)(ii)(bb)(ii)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/b/ii)
[^key-ce10b1c19408bf1a2e204fcf54fb805b]: [S. 48](https://www.legislation.gov.uk/anaw/2017/1/section/48) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ce8d36c3ff34f9036c3597c47585ccdf]: [Sch. 2 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -11208,7 +11210,7 @@
[^key-d50d6bf3cf086d59ee80a2eb6993fa1e]: [Sch. 21 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/21/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d51909ce1004f3b3cd06824ac3b83d25]: [Sch. 15 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d51909ce1004f3b3cd06824ac3b83d25]: Sch. 15 para. 1 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d51bff2fd1d3c55972b286a608ac1a09]: [Sch. 9 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/9/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
@@ -11318,11 +11320,13 @@
[^key-ef99c933a882c893842b07be14bfc7ee]: [S. 6](https://www.legislation.gov.uk/anaw/2017/1/section/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f02766bdc8aa3a2d77b3356cd6abd955]: Sch. 15 para. 9(5) omitted (26.1.2019) by virtue of [The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110)](https://www.legislation.gov.uk/wsi/2019/110), [regs. 1](https://www.legislation.gov.uk/wsi/2019/110/regulation/1), [4(e)(iii)](https://www.legislation.gov.uk/wsi/2019/110/regulation/4/e/iii)
[^key-f029a72a24b50c6d5b976176b2151bc9]: [Sch. 19 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f08757797e34a9212cafebd586fe4f22]: [S. 14](https://www.legislation.gov.uk/anaw/2017/1/section/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f16da744186c5927d7afedc99c8eef0f]: [S. 30(1)](https://www.legislation.gov.uk/anaw/2017/1/section/30/1) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f16da744186c5927d7afedc99c8eef0f]: S. 30(1) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f1e7f3a0e868ecb93e44a9c244d91d35]: [S. 34](https://www.legislation.gov.uk/anaw/2017/1/section/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
2018-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2018-01-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-10-18
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-24
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Ac
original version
Text at this date