The title of this Order is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 1) Order 2017.
SourceS.I. 2017/953 (W.)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 1) Order 2017 (S.I. 2017/953 (W.))
This Order is the first commencement order made by the Welsh Ministers under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (βthe Actβ).
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The appointed day for the following provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 coming into force is 18 October 2017β
(a) section 9(6) (land partly in Wales and partly in England);
(b) section 24 (regulations specifying tax bands and tax rates) to the extent necessary for the purpose of making regulations under subsections (1) and (11);
(c) section 25 (procedure for regulations specifying tax bands and tax rates);
(d) section 30(1) (reliefs) in so far as it relates to the paragraphs of Schedule 11 (relief for alternative finance investment bonds) referred to in paragraph (e);
(e) in Schedule 11β
(i) paragraph 2 (interpretation);
(ii) paragraph 9(1) (condition 4) to the extent necessary for the purpose of making regulations;
(iii) paragraph 16 (discharge of charge when conditions for relief met) to the extent necessary for the purpose of making regulations;
(iv) paragraph 18(4)(a) and (5) (replacement of asset) to the extent necessary for the purpose of making regulations;
(f) section 32(2) (leases) in so far as it relates to paragraphs 28 and 36(1)(b) of Schedule 6 (leases);
(g) in Schedule 6β
(i) paragraph 28 (tax rates and bands: rent element of non-residential and mixed leases);
(ii) paragraph 36(1)(b) (relevant rent) to the extent necessary for the purpose of making regulations;
(h) section 65(5), (6) and (7)(b) (registration of land transactions);
(i) section 76 (amendments to TCMA) in so far as it relates to paragraph 8 of Schedule 23 (amendments to the Tax Collection and Management (Wales) Act 2016 ); and
(j) paragraph 8 of Schedule 23.
Cite this legislation
- Official citation
- S.I. 2017/953 (W.)
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 β
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 1) Order 2017 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2017-953
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).