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
Changes on 2025-09-10
@@ -7393,7 +7393,7 @@
- (d) a registered social landlord;
- (e) a housing action trust established under Part 3 of the Housing Act 1988 (c. 50);
- (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (f) a local policing body within the meaning of section 101(1) of the Police Act 1996 (c. 16);
@@ -7591,7 +7591,7 @@
- (b) a housing association within the meaning given by the Housing Associations Act 1985 (c. 69);
- (c) a housing action trust established under Part 3 of the Housing Act 1988 (c. 50).
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -7641,7 +7641,7 @@
- (b) a housing association within the meaning given by the Housing Associations Act 1985 (c. 69);
- (c) a housing action trust established under Part 3 of the Housing Act 1988 (c. 50).
- (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Shared ownership trust: the buyer
@@ -7765,7 +7765,7 @@
- “*"public subsidy”*” (“*"*cymhorthdal cyhoeddus**”") means any grant or other financial assistance—made or given by way of a distribution pursuant to section 25 of the National Lottery etc. Act 1993 (c. 39) (application of money by distributing bodies),made by the Welsh Ministers under section 18 of the Housing Act 1996 (c. 52) (social housing grants), orunder section 126 of the Housing Grants, Construction and Regeneration Act 1996 (c. 53) (financial assistance for regeneration and development);
- “*"qualifying body”*” (“*"*corff cymwys**”") means any of the following—a registered social landlord;a housing action trust established under Part 3 of the Housing Act 1988 (c. 50);a county or county borough council constituted under section 21 of the Local Government Act 1972 (c. 70);a county or district council constituted under section 2 of that Act;the Welsh Ministers.
- “*"qualifying body”*” (“*"*corff cymwys**”") means any of the following—a registered social landlord;...a county or county borough council constituted under section 21 of the Local Government Act 1972 (c. 70);a county or district council constituted under section 2 of that Act;the Welsh Ministers.
## SCHEDULE 16
@@ -9930,19 +9930,19 @@
#### 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—
@@ -11630,6 +11630,14 @@
[^key-3721e3ffd773c96b384921d138263d91]: [Sch. 13 para. 7A](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/17A) inserted (7.2.2025) by [The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2025 (S.I. 2025/119)](https://www.legislation.gov.uk/wsi/2025/119), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/119/regulation/1/2), [3](https://www.legislation.gov.uk/wsi/2025/119/regulation/3) (with [reg. 4](https://www.legislation.gov.uk/wsi/2025/119/regulation/4))
[^key-22902df36239e555823ac1fd071a2173]: [Sch. 15 para. 2(3)(e)](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/2/3/e) omitted (10.9.2025) by virtue of [Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3)](https://www.legislation.gov.uk/asc/2025/3), [s. 9(2)(d)](https://www.legislation.gov.uk/asc/2025/3/section/9/2/d), [Sch. 1 para. 17(a)](https://www.legislation.gov.uk/asc/2025/3/schedule/1/paragraph/17/a)
[^key-ae0b00e1010ebbb846651e830bf1e0af]: [Sch. 15 para. 9(3)(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/9/3/c) omitted (10.9.2025) by virtue of [Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3)](https://www.legislation.gov.uk/asc/2025/3), [s. 9(2)(d)](https://www.legislation.gov.uk/asc/2025/3/section/9/2/d), [Sch. 1 para. 17(b)](https://www.legislation.gov.uk/asc/2025/3/schedule/1/paragraph/17/b)
[^key-eb48f36f59a807661942d5f1f24823b7]: [Sch. 15 para. 10(8)(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/10/8/c) omitted (10.9.2025) by virtue of [Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3)](https://www.legislation.gov.uk/asc/2025/3), [s. 9(2)(d)](https://www.legislation.gov.uk/asc/2025/3/section/9/2/d), [Sch. 1 para. 17(c)](https://www.legislation.gov.uk/asc/2025/3/schedule/1/paragraph/17/c)
[^key-3457f6b873e8393c413f8acff53225da]: Words in [Sch. 15 para. 19(3)](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/19/3) omitted (10.9.2025) by virtue of [Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3)](https://www.legislation.gov.uk/asc/2025/3), [s. 9(2)(d)](https://www.legislation.gov.uk/asc/2025/3/section/9/2/d), [Sch. 1 para. 17(d)](https://www.legislation.gov.uk/asc/2025/3/schedule/1/paragraph/17/d)
### Meaning of “charity”
##### 2A
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
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