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
Changes on 2021-01-21
@@ -8729,7 +8729,7 @@
- (j) a National Health Service Trust established under section 18 of the National Health Service (Wales) Act 2006 (c. 42) or section 25 of the National Health Service Act 2006 (c. 41);
- (k) a strategic planning panel established under section 60D of the Planning and Compulsory Purchase Act 2004 (c. 5);
- (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (l) a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
@@ -9758,19 +9758,19 @@
#### 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—
@@ -11274,7 +11274,7 @@
[^key-f029a72a24b50c6d5b976176b2151bc9]: [Sch. 19 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/3) 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)
[^key-9870393053fe1d0ce54441c579c6cac4]: [Sch. 20 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/1) 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)
[^key-9870393053fe1d0ce54441c579c6cac4]: Sch. 20 para. 1 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)
[^key-3d14d17c1b2fca880a09e29dc6913310]: [Sch. 20 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/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)
@@ -11372,6 +11372,8 @@
[^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)
### Meaning of “charity”
##### 2A
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