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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

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2025-11-21

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2025-09-10

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2025-02-07

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2025-01-23

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2024-11-26

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2024-07-12

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2022-09-09

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2021-04-01

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2021-01-21

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2020-12-31

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2020-07-27

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2019-04-03

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2019-01-26

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2018-04-01

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2018-01-25

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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Changes on 2018-01-25

@@ -9792,19 +9792,19 @@

#### 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—

@@ -10404,32 +10404,60 @@

## Editorial notes

[^key-e3ad0ded398f56bfd26f6c14ee5d4b5f]: [Sch. 23 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/8) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(j)](https://www.legislation.gov.uk/wsi/2017/953/article/2/j)

[^key-a6a43425bfd3b17d1c7c1c5cb7dd0216]: S. 9(6) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(a)](https://www.legislation.gov.uk/wsi/2017/953/article/2/a)

[^key-c05628404d22e786f726f3717ce580cd]: [S. 24(1)](https://www.legislation.gov.uk/anaw/2017/1/section/24/1)[(11)](https://www.legislation.gov.uk/anaw/2017/1/section/24/11) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(b)](https://www.legislation.gov.uk/wsi/2017/953/article/2/b)

[^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)

[^key-4063d82324180ae68b1de9f41d5c7f44]: S. 30(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(d)](https://www.legislation.gov.uk/wsi/2017/953/article/2/d)

[^key-4535d399e0438007a9f3cd189f7c3003]: S. 32(2) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(f)](https://www.legislation.gov.uk/wsi/2017/953/article/2/f)

[^key-856a582f6af324d4c98e0070ca1acd5a]: S. 65(5)(6)(7)(b) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(h)](https://www.legislation.gov.uk/wsi/2017/953/article/2/h)

[^key-5357f3c8deef3bc261fcc114b233406c]: S. 76 in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/i)

[^key-dfd01c2a5189deabe91222eb734da594]: [Sch. 6 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/28) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/i)

[^key-92829240296b23dc3939993c71e3d89a]: Sch. 6 para. 36(1)(b) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/ii)

[^key-27a8d197a8ac630a9ac2e04e7c841c5b]: [Sch. 11 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/2) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/i)

[^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-ee7e90c0de998935924c713138b8d516]: [Sch. 11 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/16) 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)(iii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/iii)

[^key-be85bee0cf3152bd6ca52a30d0861f06]: Sch. 11 para. 18(4)(a)(5) 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)(iv)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/iv)

[^key-74b1ec3fc762a580e2c6a647a60aa872]: S. 76 in force at 25.1.2018 for specified purposes by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/34/article/2/a)

[^key-f2fd3a7b99cf6986f6e180b79d9e24f7]: [Sch. 23 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/35) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-ed71cc061eed15d1efbfc0b7e41c0b5e]: [Sch. 23 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/36) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-00662330bb75c96c5db29d4ac483ceda]: [Sch. 23 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/37) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-a0c607a4bf353c52909d10bffe92cb3a]: [Sch. 23 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/38) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)

[^key-30bee32202effa792a4891c5c2a03256]: [Sch. 23 para. 56](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/56) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-37a2a3cd25ecc9def918c23bad1ee5bb]: [Sch. 23 para. 57](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/57) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-b493c4a1217f205e931c173dca2e91fe]: [Sch. 23 para. 58](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/58) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-5665b4221b808b6dacc5e822cc7fd569]: [Sch. 23 para. 59](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/59) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)

[^key-af7529999b3b05573bd5fb2b9d6b6247]: [Sch. 23 para. 61](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/61) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iii)

[^key-7672faa5a5427cc9e9b66d53a62d24a3]: [Sch. 23 para. 64](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/64) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iv)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iv)

[^key-9b56c51bb7372b24a742b9ee6a5b5953]: [Sch. 23 para. 68](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/68) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-4d5d4666d29d056d003cd8fc6d6b96af]: [Sch. 23 para. 69](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-90c8594625547a335db05e8e3eb47a41]: [Sch. 23 para. 70](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/70) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)

[^key-17b152c9c523a047b4edb84bcf6c7285]: [Sch. 15 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/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)

2017-10-18

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2017-05-25

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2

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2017-05-24

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Ac

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