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
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
Changes on 2017-10-18
@@ -9792,19 +9792,19 @@
#### 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—
@@ -10404,12 +10404,32 @@
## Editorial notes
[^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-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-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-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-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-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-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-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-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-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-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-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-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-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)
2017-05-25
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