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
Changes on 2024-07-12
@@ -3287,27 +3287,85 @@
- (a) on the effective date of the transaction (““the transaction concerned””) the buyer intends the purchased dwelling to be the buyer's only or main residence,
- (b) in another land transaction (““the previous transaction””), the effective date of which was during the period of 3 years ending with the effective date of the transaction concerned, the buyer or the buyer's spouse or civil partner at the time disposed of a major interest in another dwelling (““the sold dwelling””),
- (b) in another land transaction (““the previous transaction””), the effective date of which was during the permitted period, the buyer or the buyer's spouse or civil partner at the time disposed of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of the previous transaction, neither the buyer nor the buyer's spouse or civil partner had a major interest in the sold dwelling,
- (d) at any time during the period of 3 years referred to in paragraph (b) the sold dwelling was the buyer's only or main residence, and
- (d) at any time during the permitted period referred to in paragraph (b) the sold dwelling was the buyer's only or main residence, and
- (e) at no time during the period beginning with the effective date of the previous transaction and ending with the effective date of the transaction concerned has the buyer or the buyer's spouse or civil partner acquired a major interest in any other dwelling with the intention of it being the buyer's only or main residence.
- (2A) For the purposes of sub-paragraphs (2)(b) and (d), “*the permitted period*” means—
- (a) the period of 3 years ending with the effective date of the transaction concerned, or
- (b) any period ending with the effective date of the transaction concerned that is longer than 3 years if the conditions in sub-paragraph (2B) are met.
- (2B) The conditions are—
- (a) a relevant restriction came into force during the period of 3 years beginning with the effective date of the previous transaction (“*the relevant period*”),
- (b) the relevant restriction had a substantial adverse effect on the buyer’s ability to acquire a dwelling as a replacement for the buyer’s only or main residence before the end of the relevant period, and
- (c) the transaction concerned is entered into—
- (i) on or after 12 July 2024, and
- (ii) as soon as reasonably practicable.
- (2C) If the conditions in sub-paragraph (2B) are met, the buyer must include a statement in the return in respect of the transaction concerned that explains how the conditions in sub-paragraph (2B) are met.
- (3) Sub-paragraph (2)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them were not living together on the effective date of the transaction concerned (for the meaning of ““living together””, see paragraph 25(3)).
- (4) For the purposes of this paragraph, the purchased dwelling may become a replacement for the buyer's only or main residence if—
- (a) on the effective date of the transaction (““the transaction concerned””) the buyer intended the purchased dwelling to be the buyer's only or main residence,
- (b) in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of that other land transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
- (b) in another land transaction (“the disposal transaction”) the effective date of which is during the permitted period, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of the disposal transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
- (d) at any time during the period of 3 years ending with the effective date of the transaction concerned the sold dwelling was the buyer's only or main residence.
- (5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of ““living together””, see paragraph 25(3)).
- (4A) For the purposes of sub-paragraph (4)(b), “*the permitted period*” means—
- (a) the period of 3 years beginning with the day after the effective date of the transaction concerned, or
- (b) any period beginning with the day after the effective date of the transaction concerned that is longer than 3 years if the conditions in sub-paragraph (4B) or sub-paragraph (4C) are met.
- (4B) The conditions are—
- (a) a relevant restriction came into force during the period of 3 years beginning with the day after the effective date of the transaction concerned (“*the relevant period*”),
- (b) the relevant restriction had a substantial adverse effect on the ability of the buyer or the buyer’s spouse, former spouse, civil partner or former civil partner to dispose of the major interest in the sold dwelling before the end of the relevant period, and
- (c) the disposal transaction is entered into—
- (i) on or after 12 July 2024, and
- (ii) as soon as reasonably practicable.
- (4C) The conditions are—
- (a) on the effective date of the acquisition of the major interest in the sold dwelling by the buyer or the buyer’s spouse, former spouse, civil partner or former civil partner, the sold dwelling had a fire safety defect that a buyer of the interest could not reasonably have known about,
- (b) a relevant person had a duty (to any extent) to remedy the fire safety defect, and
- (c) either —
- (i) the fire safety defect was not remedied on the effective date of the disposal transaction, or
- (ii) where the fire safety defect was remedied on the effective date of the disposal transaction, the disposal transaction was entered into as soon as reasonably practicable after the fire safety defect was remedied.
- (4D) In sub-paragraph (4C)—
- “*fire safety defect*” (“**diffyg diogelwch tân**”), in relation to a sold dwelling, means a fire safety defect that is liable to—substantially reduce the number of persons interested in purchasing the sold dwelling than would be the case without the defect, orsubstantially reduce the market value of the sold dwelling than would be the case without the defect;
- “*relevant person*” (“**person perthnasol**”) means—where the major interest in the sold dwelling is a leasehold interest—the landlord of the person who had the major interest, orthe developer of the sold dwelling;where the major interest in the sold dwelling is a freehold interest in commonhold land—the commonhold association for the sold dwelling, orthe developer of the sold dwelling;where the major interest in the sold dwelling is a freehold interest (other than an interest in commonhold land), the developer of the sold dwelling.
- (4E) In the definition of “relevant person” in sub-paragraph (4D), “*developer*” does not include a developer who is also the person who had the major interest.
- (5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of the disposal transaction (for the meaning of ““living together””, see paragraph 25(3)).
- (6) For further provision in connection with a dwelling becoming a replacement for the buyer's only or main residence, see paragraph 23.
@@ -3507,27 +3565,85 @@
- (a) on the effective date of the transaction (““the transaction concerned””) the buyer intends that qualifying dwelling to be the buyer's only or main residence,
- (b) in another land transaction (““the previous transaction””), the effective date of which was during the period of 3 years ending with the effective date of the transaction concerned, the buyer or the buyer's spouse or civil partner at the time disposed of a major interest in another dwelling (““the sold dwelling””),
- (b) in another land transaction (““the previous transaction””), the effective date of which was during the permitted period, the buyer or the buyer's spouse or civil partner at the time disposed of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of the previous transaction, neither the buyer nor the buyer's spouse or civil partner had a major interest in the sold dwelling,
- (d) at any time during the period of 3 years referred to in paragraph (b) the sold dwelling was the buyer's only or main residence, and
- (d) at any time during the permitted period referred to in paragraph (b) the sold dwelling was the buyer's only or main residence, and
- (e) at no time during the period beginning with the effective date of the previous transaction and ending with the effective date of the transaction concerned has the buyer or the buyer's spouse or civil partner acquired a major interest in any other dwelling with the intention of it being the buyer's only or main residence.
- (2A) For the purposes of sub-paragraphs (2)(b) and (d), “*the permitted period*” means—
- (a) the period of 3 years ending with the effective date of the transaction concerned, or
- (b) any period ending with the effective date of the transaction concerned that is longer than 3 years if the conditions in sub-paragraph (2B) are met.
- (2B) The conditions are—
- (a) a relevant restriction came into force during the period of 3 years beginning with the effective date of the previous transaction (“*the relevant period*”),
- (b) the relevant restriction had a substantial adverse effect on the buyer’s ability to acquire a dwelling as a replacement for the buyer’s only or main residence before the end of the relevant period, and
- (c) the transaction concerned is entered into—
- (i) on or after 12 July 2024, and
- (ii) as soon as reasonably practicable.
- (2C) If the conditions in sub-paragraph (2B) are met, the buyer must include a statement in the return in respect of the transaction concerned that explains how the conditions in sub-paragraph (2B) are met.
- (3) Sub-paragraph (2)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them were not living together on the effective date of the transaction concerned (for the meaning of ““living together””, see paragraph 25(3)).
- (4) For the purposes of this paragraph, that qualifying dwelling may become a replacement for the buyer's only or main residence if—
- (a) on the effective date of the transaction (““the transaction concerned””) the buyer intended that qualifying dwelling to be the buyer's only or main residence,
- (b) in another land transaction the effective date of which is during the period of 3 years beginning with the day after the effective date of the transaction concerned, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of that other land transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
- (b) in another land transaction (“the disposal transaction”) the effective date of which is during the permitted period, the buyer or the buyer's spouse, former spouse, civil partner or former civil partner disposes of a major interest in another dwelling (““the sold dwelling””),
- (c) immediately after the effective date of the disposal transaction, neither the buyer nor the buyer's spouse or civil partner has a major interest in the sold dwelling, and
- (d) at any time during the period of 3 years ending with the effective date of the transaction concerned the sold dwelling was the buyer's only or main residence.
- (5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of that other land transaction (for the meaning of ““living together””, see paragraph 25(3)).
- (4A) For the purposes of sub-paragraph (4)(b), “*the permitted period*” means—
- (a) the period of 3 years beginning with the day after the effective date of the transaction concerned, or
- (b) any period beginning with the day after the effective date of the transaction concerned that is longer than 3 years if the conditions in sub-paragraph (4B) or sub-paragraph (4C) are met.
- (4B) The conditions are—
- (a) a relevant restriction came into force during the period of 3 years beginning with the day after the effective date of the transaction concerned (“*the relevant period*”),
- (b) the relevant restriction had a substantial adverse effect on the ability of the buyer or the buyer’s spouse, former spouse, civil partner or former civil partner to dispose of the major interest in the sold dwelling before the end of the relevant period, and
- (c) the disposal transaction is entered into—
- (i) on or after 12 July 2024, and
- (ii) as soon as reasonably practicable.
- (4C) The conditions are—
- (a) on the effective date of the acquisition of the major interest in the sold dwelling by the buyer or the buyer’s spouse, former spouse, civil partner or former civil partner the sold dwelling had a fire safety defect that a buyer of the interest could not reasonably have known about,
- (b) a relevant person had a duty (to any extent) to remedy the fire safety defect, and
- (c) either—
- (i) the fire safety defect was not remedied on the effective date of the disposal transaction, or
- (ii) where the fire safety defect was remedied on the effective date of the disposal transaction, the disposal transaction was entered into as soon as reasonably practicable after the fire safety defect was remedied.
- (4D) In sub-paragraph (4C)—
- “*fire safety defect*” (“**diffyg diogelwch tân**”), in relation to a sold dwelling, means a fire safety defect that is liable to—substantially reduce the number of persons interested in purchasing the sold dwelling than would be the case without the defect, orsubstantially reduce the market value of the sold dwelling than would be the case without the defect;
- “*relevant person*” (“**person perthnasol**”) means—where the major interest in the sold dwelling is a leasehold interest—the landlord of the p who had the major interest, orthe developer of the sold dwelling;where the major interest in the sold dwelling is a freehold interest in commonhold land—the commonhold association for the sold dwelling, orthe developer of the sold dwelling;where the major interest in the sold dwelling is a freehold interest (other than an interest in commonhold land), the developer of the sold dwelling.
- (4E) In the definition of “relevant person” in sub-paragraph (4D), “*developer*” does not include a developer who is also the person who had the major interest.
- (5) Sub-paragraph (4)(c) does not apply in relation to a spouse or civil partner of the buyer if the two of them are not living together on the effective date of the disposal transaction (for the meaning of ““living together””, see paragraph 25(3)).
- (6) For further provision in connection with a dwelling becoming a replacement for the buyer's only or main residence, see paragraph 23.
@@ -3681,6 +3797,38 @@
- (b) after the end of that period (if that return is not so amended), make a claim for repayment of the amount overpaid in accordance with Chapter 7 of Part 3 of TCMA.
- (7) If the effective date of the disposal transaction (within the meaning of paragraph 8(4)(b)) is within the period mentioned in paragraph 8(4A)(b) by virtue of the conditions in paragraph 8(4B) being met—
- (a) section 78 of TCMA applies for the purposes of sub-paragraph (6) as if for “4 years” to the end there were substituted “12 months beginning with the effective date of the disposal transaction (within the meaning of paragraph 8(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA.”;
- (b) the claim must explain how the conditions in paragraph 8(4B) are met.
- (8) If the effective date of the disposal transaction (within the meaning of paragraph 8(4)(b)) is within the period mentioned in paragraph 8(4A)(b) by virtue of the conditions in paragraph 8(4C) being met—
- (a) section 78 of TCMA applies for the purposes of sub-paragraph (6) as if for “4 years” to the end there were substituted “12 months beginning with—
- (i) the effective date of the disposal transaction (within the meaning of paragraph 8(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA if the effective date of the disposal transaction is on or after 12 July 2024*,*or
- (ii) 12 July 2024 if the effective date of the disposal transaction (within the meaning of paragraph 8(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA is on or after 1 April 2021 but before 12 July 2024.”;
- (b) the claim must explain how the conditions in paragraph 8(4C) are met.
- (9) If the effective date of the disposal transaction (within the meaning of paragraph 17(4)(b)) is within the period mentioned in paragraph 17(4A)(b) by virtue of the conditions in paragraph 17(4B) being met—
- (a) section 78 of TCMA applies for the purposes of sub-paragraph (6) as if for “4 years” to the end there were substituted “12 months beginning with the effective date of the disposal transaction (within the meaning of paragraph 17(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA.”;
- (b) the claim must explain how the conditions in paragraph 17(4B) are met.
- (10) If the effective date of the disposal transaction (within the meaning of paragraph 17(4)(b)) is within the period mentioned in paragraph 17(4A)(b) by virtue of the conditions in paragraph 17(4C) being met—
- (a) section 78 of TCMA applies for the purposes of sub-paragraph (6) as if for “4 years” to the end there were substituted “12 months beginning with—
- (i) the effective date of the disposal transaction (within the meaning of paragraph 17(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA if the effective date of the disposal transaction is on or after 12 July 2024*,*or
- (ii) 12 July 2024 if the effective date of the disposal transaction (within the meaning of paragraph 17(4)(b) of Schedule 5 to the LTTA) by reference to which the transaction concerned (within the meaning of paragraph 23(1) of that Schedule) ceases to be a higher rates residential property transaction for the purpose of regulations under section 24(1)(b) of LTTA is on or after 1 April 2021 but before 12 July 2024.”;
- (b) the claim must explain how the conditions in paragraph 17(4C) are met.
#### Further provision in connection with transactions being treated as higher rates residential property transactions
##### 24
@@ -3965,21 +4113,25 @@
- (c) references to a “*"land transaction”*” in relation to the dwelling are to the acquisition of an interest in the dwelling under the law of that country or territory,
- (d) references to the “*"effective date”*” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired under the law of that country or territory, and
- (d) references to the “*"effective date”*” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired under the law of that country or territory, ...
- (e) references to ““inheritance”” are to the acquisition of an interest from a deceased person's estate in accordance with the laws of that country or territory concerning the inheritance of property.
- (f) references to “*relevant restrictions*” are references to a prohibition or restriction of any activity by the law of that country or territory or by a public authority of that country or territory by virtue of such a law for the purpose of preventing and controlling or mitigating the effects of an emergency, and
- (g) the reference to “emergency” in paragraph (f), if the dwelling is situated outside the United Kingdom, is to be interpreted as if each reference to the United Kingdom in section 19(1) of the Civil Contingencies Act [2004 (c. 36)](https://www.legislation.gov.uk/ukpga/2004/36) were a reference to the country or territory in which the dwelling is situated.
- (4) The provisions of this Schedule referred to in sub-paragraphs (1), (2) and (3) are—
- (a) paragraph 5(1)(a),
- (b) paragraph 8(2)(b), (c), (d) and (e) and (4)(b), (c) and (d),
- (b) paragraph 8(2)(b), (c), (d) and (e); paragraph 8(2A)(a) and (b); paragraph 8(2B)(a) and (c); paragraph 8(4)(b), (c) and (d); paragraph 8(4A)(a) and (b); paragraph 8(4B)(a) and (c) and paragraph 8(4C)(a),
- (c) paragraph 9(4),
- (d) paragraph 15(1)(b),
- (e) paragraph 17(2)(b), (c), (d) and (e) and (4)(b), (c) and (d),
- (e) paragraph 17(2)(b), (c), (d) and (e); paragraph 17(2A)(a) and (b); paragraph 17(2B)(a) and (c); paragraph 17(4)(b), (c) and (d); paragraph 17(4A)(a) and (b); paragraph 17(4B)(a) and (c) and paragraph 17(4C)(a),
- (f) paragraph 18(4),
@@ -9760,19 +9912,19 @@
#### 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—
@@ -11384,6 +11536,50 @@
[^key-a3026e87adbfd809b1d35d109e57b573]: Act: power to modify conferred (9.9.2022) by [Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2)](https://www.legislation.gov.uk/asc/2022/2), [ss. 1](https://www.legislation.gov.uk/asc/2022/2/section/1), [9](https://www.legislation.gov.uk/asc/2022/2/section/9) (with [s. 2(4)-(6)](https://www.legislation.gov.uk/asc/2022/2/section/2/4))
[^key-5954afce12a082dc218a01c6d443e29b]: [Sch. 5 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/38) and crossheading inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/uksi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2024/791/regulation/1/2), [7](https://www.legislation.gov.uk/uksi/2024/791/regulation/7)
[^key-8c305403af75b6dcf8e3491d99839b23]: [Sch. 5 para. 8(2A)-(2C)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/2A) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(3)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/3)
[^key-a360ea22f5d4463f1f721aa185ea3af5]: [Sch. 5 para. 8(4A)-(4E)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/4A) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(5)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/5)
[^key-e6b47bd268b678a429f0b687cd2bb3d3]: Words in [Sch. 5 para. 8(2)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/2/b) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(2)(a)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/2/a)
[^key-e31391deb94261d3621859038e49a6ca]: Words in [Sch. 5 para. 8(2)(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/2/d) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(2)(b)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/2/b)
[^key-be6cb84c9f361040df16358f015392a3]: Words in [Sch. 5 para. 8(4)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/4/b) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(4)(a)(i)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/4/a/i)
[^key-668901ad0a71aac6e97df13587639304]: Words in [Sch. 5 para. 8(4)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/4/b) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(4)(a)(ii)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/4/a/ii)
[^key-b72505a22eea1810ab94b345b02c49af]: Words in [Sch. 5 para. 8(4)(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/4/c) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(4)(b)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/4/b)
[^key-203aa4f8ba7a2014789b319c2faf3d7d]: Words in [Sch. 5 para. 8(5)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8/5) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [3(6)](https://www.legislation.gov.uk/wsi/2024/791/regulation/3/6)
[^key-f37497c3dad2f787289a8b9c98a2d2da]: [Sch. 5 para. 17(2A)-(2C)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/2A) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(3)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/3)
[^key-f04fd20c4890a6b92ead4cf6fff9566a]: [Sch. 5 para. 17(4A)-(4E)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/4A) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(5)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/5)
[^key-12ad6320811e408e5f5a09e0d1b0210a]: Words in [Sch. 5 para. 17(2)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/2/b) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(2)(a)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/2/a)
[^key-73bc517295a478b2ea641f6e1891d505]: Words in [Sch. 5 para. 17(2)(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/2/d) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(2)(b)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/2/b)
[^key-bcff7d450ae0fd09aadfcf037bf64ac4]: Words in [Sch. 5 para. 17(4)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/4/b) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(4)(a)(i)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/4/a/i)
[^key-2d2e367ca9e8d758822fb8bbf1ce3fdd]: Words in [Sch. 5 para. 17(4)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/4/b) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(4)(a)(ii)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/4/a/ii)
[^key-75cabd0b22b49520800d0bd550acb22b]: Words in [Sch. 5 para. 17(4)(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/4/c) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(4)(b)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/4/b)
[^key-4815a7cd3a83db71caac3ae926c69162]: Words in [Sch. 5 para. 17(5)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17/5) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [4(6)](https://www.legislation.gov.uk/wsi/2024/791/regulation/4/6)
[^key-773f36592377597c41d61d5669200c43]: [Sch. 5 para. 23(7)-(10)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/23/7) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [5(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/5/2)
[^key-cc1a9daf90ef6e930e54a023ff8c6c7c]: Word in [Sch. 5 para. 35(3)(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35/3/d) omitted (12.7.2024) by virtue of [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [6(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/6/2)
[^key-07a86b59f0804b149f66abaf19c65067]: [Sch. 5 para. 35(3)(f)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35/3/f)[(g)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35/3/g) inserted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [6(3)](https://www.legislation.gov.uk/wsi/2024/791/regulation/6/3)
[^key-1f1aeb20cdbccd3c4ce3ad59dc6a0ba6]: [Sch. 5 para. 35(4)(b)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35/4/b) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [6(4)(a)](https://www.legislation.gov.uk/wsi/2024/791/regulation/6/4/a)
[^key-885f17ffdbce6984af45967c331003a4]: [Sch. 5 para. 35(4)(e)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35/4/e) substituted (12.7.2024) by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/wsi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2024/791/regulation/1/2), [6(4)(b)](https://www.legislation.gov.uk/wsi/2024/791/regulation/6/4/b)
### Meaning of “charity”
##### 2A
@@ -11441,3 +11637,17 @@
- (a) the failure to meet the condition has not prejudiced the charitable purposes of the body or trust, or
- (b) it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.
### Meaning of emergency, public authority and relevant restriction
##### 38
- (1) For the purposes of this Schedule—
- “*emergency*” (“**argyfwng**”) has the meaning given by section 19 of the Civil Contingencies Act [2004 (c. 36)](https://www.legislation.gov.uk/ukpga/2004/36) and is not restricted to events or situations in relation to which powers are exercised under that Act;
- “*public authority*” (“**awdurdod cyhoeddus**”) means a person carrying out a function of a public nature;
- “*relevant restriction*” (“**cyfyngiad perthnasol**”) means a prohibition or restriction of any activity by an enactment, or by a public authority by virtue of an enactment, for the purpose of preventing, controlling or mitigating the effects of an emergency.
- (2) In sub-paragraph (1) “*relevant restriction*” does not include a prohibition or restriction that ceased to have effect before 12 July 2024.
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