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
Changes on 2020-07-27
@@ -9764,19 +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—
@@ -11361,3 +11361,5 @@
[^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-fd9d5c2a5450a687a1339c70d2b0df9e]: Words in [Sch. 6 para. 16(1)(h)](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/16/1/h) substituted (3.4.2019) 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(3)](https://www.legislation.gov.uk/wsi/2019/833/regulation/1/3), [2](https://www.legislation.gov.uk/wsi/2019/833/regulation/2)
[^key-e3967c1866138be95229d31956b86cec]: [S. 10(5)(b)](https://www.legislation.gov.uk/anaw/2017/1/section/10/5/b) excluded (temp.) (27.7.2020) by [The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020 (S.I. 2020/794)](https://www.legislation.gov.uk/wsi/2020/794), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2020/794/regulation/1/2), [2(3)](https://www.legislation.gov.uk/wsi/2020/794/regulation/2/3) (with [reg. 2](https://www.legislation.gov.uk/wsi/2020/794/regulation/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