{
  "url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/introduction.json",
  "legislation": "wsi/2018/2",
  "legislation_title": "The Land Transaction Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Land Transaction Tax, Wales\nMade 4 January 2018\nLaid before the National Assembly for Wales 8 January 2018\nComing into force 1 April 2018\nThe Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 65(5) and 78(1) of, and paragraphs 2, 9(1), 16 and 18(4)(a) and (5) of Schedule 11 to, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 anaw 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/2/introduction",
    "retrieved_at": "2026-10-28T23:24:29.750162+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}