The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendment to Schedule 5) Regulations 2018

• Citation: S.I. 2018/125 (W.)
• Sections: 2

Section 1 Title and commencement

(1) The title of these Regulations is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendment to Schedule 5) Regulations 2018.

(2) These Regulations come into force on 1 April 2018.

Section 2 Amendment to Schedule 5 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Schedule 5 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 is amended as follows—

(a) in paragraph 7(a), after “the buyer” insert “or the buyer’s spouse or civil partner”;

(b) in paragraph 16(a), after “the buyer” insert “or the buyer’s spouse or civil partner”.