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
Changes on 2021-04-01
@@ -8716,6 +8716,8 @@
- (c) the National Assembly for Wales Commission;
- (d) a county or county borough council constituted under section 21 of the Local Government Act 1972 (c. 70);
- (da) a corporate joint committee established by regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021;
- (e) a county or district council constituted under section 2 of that Act;
@@ -9758,19 +9760,19 @@
#### Overview of Act
#### Land transaction tax
#### Regulations specifying tax bands and tax rates
#### Land transaction
#### Procedure for regulations specifying tax bands and tax rates
#### Leases
#### Companies
#### Duty to make a return
#### Unit trust schemes
#### Notifiable transactions
#### General anti-avoidance rule
#### Meaning of tax
#### Meaning of major interest in land
The Schedules to this Act are arranged as follows—
@@ -11372,7 +11374,9 @@
[^key-bf9badd2900585cc235acbb4fe783b08]: Words in Sch. 18 para. 2(3)(a) substituted (31.12.2020) by [The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833)](https://www.legislation.gov.uk/wsi/2019/833), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/2), [3(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/3/3) (with [reg. 3(5)](https://www.legislation.gov.uk/wsi/2019/833/regulation/3/5)); [2020 c. 1](https://www.legislation.gov.uk/ukpga/2020/1), [Sch. 5 para. 1(1)](https://www.legislation.gov.uk/ukpga/2020/1/schedule/5/paragraph/1/1)
[^key-d54c28db41afdb8213952124f16f5ed6]: [Sch. 20 para. 1(4)(k)](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/1/4/k) omitted (21.1.2021) by virtue of [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [s. 175(1)(e)](https://www.legislation.gov.uk/asc/2021/1/section/175/1/e), [Sch. 9 para. 47](https://www.legislation.gov.uk/asc/2021/1/schedule/9/paragraph/47)
[^key-d54c28db41afdb8213952124f16f5ed6]: Sch. 20 para. 1(4)(k) omitted (21.1.2021) by virtue of [Local Government and Elections (Wales) Act 2021 (asc 1)](https://www.legislation.gov.uk/asc/2021/1), [s. 175(1)(e)](https://www.legislation.gov.uk/asc/2021/1/section/175/1/e), [Sch. 9 para. 47](https://www.legislation.gov.uk/asc/2021/1/schedule/9/paragraph/47)
[^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)
### Meaning of “charity”
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