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The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018

Type Welsh-Statutory-Instrument

Publication 2018-01-11

State In force

Jurisdiction Wales

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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articles 2

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Made: 11 January 2018

The Welsh Ministers make the following Order in exercise of the powers conferred on them by section 81(2) and (3) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017[^f00001].

Title and interpretation

1

(1) The title of this Order is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018.

(2) In this Order “the Act” (“y Ddeddf”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

Provisions coming into force on 25 January 2018

2

The appointed day for the following provisions of the Act coming into force is 25 January 2018—

(a) section 76 (amendments to TCMA) in so far as it relates to the paragraphs of Schedule 23 referred to in paragraph (b);

(b) in Schedule 23—

(i) paragraphs 35 to 38;

(ii) paragraphs 56 to 59;

(iii) paragraph 61;

(iv) paragraph 64; and

(v) paragraphs 68 to 70.

Provisions coming into force on 1 April 2018

3

Any provision of the Act to the extent that it has not been commenced before 1 April 2018, comes into force on that date.

Signed

Mark Drakeford — Cabinet Secretary for Finance, one of the Welsh Ministers — 11 January 2018

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order is the second commencement order made by the Welsh Ministers under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the Act”).

Article 2 of this Order brings section 76 of the Act into force on 25 January 2018 to a limited extent, together with certain provisions in Schedule 23 to the Act. These provisions amend various provisions in Parts 4 to 8 and 10 of the Tax Collection and Management (Wales) Act 2016, which will also come into force on the same date by a separate commencement order.

Article 3 of this Order commences the provisions of the Act that have not been fully commenced before 1 April 2018 on that date.

Footnotes

[^f00001]: 2017 anaw 1.

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