(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 βthe Actβ (β y Ddeddf β) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
S.I. 2018/34 (W.)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018 (S.I. 2018/34 (W.))
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 (βthe Actβ).
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The appointed day for the following provisions of the Act coming into force is 25 January 2018β
(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 23β
(i) paragraphs 35 to 38;
(ii) paragraphs 56 to 59;
(iii) paragraph 61;
(iv) paragraph 64; and
(v) paragraphs 68 to 70.
Any provision of the Act to the extent that it has not been commenced before 1 April 2018, comes into force on that date.
Cite this legislation
- Official citation
- S.I. 2018/34 (W.)
- Source
- legislation.gov.uk
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- Licence
- OGL-3 β
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2018-34
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).