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
Changes on 2025-01-23
@@ -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—
@@ -11620,6 +11620,14 @@
[^key-436fb16b52e6fbe7f8da181116138b5a]: [Sch. 6 para. 22(6)(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/22/6/d) inserted (26.11.2024) by [The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193)](https://www.legislation.gov.uk/wsi/2024/1193), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/1193/regulation/1/2), [2(4)(c)](https://www.legislation.gov.uk/wsi/2024/1193/regulation/2/4/c)
[^key-0834b8bef4700bd76311f49656a5478b]: [Sch. 21A para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/2) substituted (23.1.2025) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54)](https://www.legislation.gov.uk/wsi/2025/54), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/54/regulation/1/2), [2(2)](https://www.legislation.gov.uk/wsi/2025/54/regulation/2/2)
[^key-57b942923c958678b54bd4f1fbf9b75b]: [Sch. 21A para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/5) renumbered as Sch. 21A para. 5(a) (23.1.2025) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54)](https://www.legislation.gov.uk/uksi/2025/54), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2025/54/regulation/1/2), [2(3)(a)](https://www.legislation.gov.uk/uksi/2025/54/regulation/2/3/a)
[^key-dabb498709dd0c0d77cf99e0af2b632e]: Words in [Sch. 21A para. 5(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/5/a) inserted (23.1.2025) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54)](https://www.legislation.gov.uk/wsi/2025/54), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/54/regulation/1/2), [2(3)(b)](https://www.legislation.gov.uk/wsi/2025/54/regulation/2/3/b)
[^key-449cf84165590fb83fb2727379a92169]: [Sch. 21A para. 5(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/5/b) inserted (23.1.2025) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54)](https://www.legislation.gov.uk/wsi/2025/54), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/54/regulation/1/2), [2(3)(c)](https://www.legislation.gov.uk/wsi/2025/54/regulation/2/3/c)
### Meaning of “charity”
##### 2A
@@ -11706,7 +11714,11 @@
##### 2
In this Schedule, “*special tax site*” means the area designated as a special area by the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 as made on 16 October 2024.
In this Schedule, “*special tax site*” means the areas designated as special areas by—
- (a) the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 ([S.I. 2024/1035](https://www.legislation.gov.uk/uksi/2024/1035)) as made on 16 October 2024;
- (b) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 ([S.I. 2024/1286](https://www.legislation.gov.uk/uksi/2024/1286)) as made on 4 December 2024.
### Meaning of qualifying land
@@ -11764,7 +11776,11 @@
##### 5
In this Part, the “*relief period*” means the period beginning with 26 November 2024 and ending with 30 September 2029.
In this Part, the “*relief period*” means
- (a) in so far as the reference relates to the special tax site mentioned in paragraph 2(a), the period beginning with 26 November 2024 and ending with 30 September 2029;
- (b) in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029.
### Full relief
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
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