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
Changes on 2022-09-09
@@ -2749,9 +2749,9 @@
A transaction between one party to a marriage and the other (whether or not the marriage is subsisting at the time of the transaction) is exempt from charge if it is effected —
- (a) in pursuance of an order of a court made on granting in respect of the parties a decree of divorce, nullity of marriage or judicial separation;
- (b) in pursuance of an order of a court made in connection with the dissolution or annulment of the marriage, or the parties' judicial separation, at any time after the granting of such a decree as mentioned in paragraph (a);
- (a) in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the marriage or their judicial separation;
- (b) in pursuance of an order of a court made in connection with the dissolution or annulment of the marriage, or the parties' judicial separation, at any time after the granting of such an order or decree as mentioned in paragraph (a);
- (c) in pursuance of—
@@ -9760,19 +9760,19 @@
#### 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—
@@ -11378,6 +11378,12 @@
[^key-834716e1c5bd8edfdf3459c4bd713805]: [Sch. 20 para. 1(4)(da)](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/1/4/da) inserted (1.4.2021) by [The Corporate Joint Committees (General) (Wales) Regulations 2021 (S.I. 2021/327)](https://www.legislation.gov.uk/wsi/2021/327), [reg. 1(2)](https://www.legislation.gov.uk/wsi/2021/327/regulation/1/2), [Sch. 3 para. 3](https://www.legislation.gov.uk/wsi/2021/327/schedule/3/paragraph/3)
[^key-8ecd611a24762fb6146e85ba647ac90e]: Words in [Sch. 3 para. 3(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/3/a) substituted (6.4.2022) by [Divorce, Dissolution and Separation Act 2020 (c. 11)](https://www.legislation.gov.uk/ukpga/2020/11), [s. 8(1)](https://www.legislation.gov.uk/ukpga/2020/11/section/8/1)[(8)](https://www.legislation.gov.uk/ukpga/2020/11/section/8/8), [Sch. para. 59(2)(a)](https://www.legislation.gov.uk/ukpga/2020/11/schedule/paragraph/59/2/a); [S.I. 2022/283](https://www.legislation.gov.uk/uksi/2022/283), [reg. 2](https://www.legislation.gov.uk/uksi/2022/283/regulation/2)
[^key-83effdfc4c6af648688ad7ecd17b76a3]: Words in [Sch. 3 para. 3(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/3/b) substituted (6.4.2022) by [Divorce, Dissolution and Separation Act 2020 (c. 11)](https://www.legislation.gov.uk/ukpga/2020/11), [s. 8(1)](https://www.legislation.gov.uk/ukpga/2020/11/section/8/1)[(8)](https://www.legislation.gov.uk/ukpga/2020/11/section/8/8), [Sch. para. 59(3)(a)](https://www.legislation.gov.uk/ukpga/2020/11/schedule/paragraph/59/3/a); [S.I. 2022/283](https://www.legislation.gov.uk/uksi/2022/283), [reg. 2](https://www.legislation.gov.uk/uksi/2022/283/regulation/2)
[^key-a3026e87adbfd809b1d35d109e57b573]: Act: power to modify conferred (9.9.2022) by [Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2)](https://www.legislation.gov.uk/asc/2022/2), [ss. 1](https://www.legislation.gov.uk/asc/2022/2/section/1), [9](https://www.legislation.gov.uk/asc/2022/2/section/9) (with [s. 2(4)-(6)](https://www.legislation.gov.uk/asc/2022/2/section/2/4))
### Meaning of “charity”
##### 2A
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
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