{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017-commencement-no-1-order-2017/article-2",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017-commencement-no-1-order-2017/article-2.json",
  "legislation": "wsi/2017/953",
  "legislation_title": "The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 1) Order 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017-commencement-no-1-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Provisions coming into force on 18 October 2017",
  "text": "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 2017—\n(a) section 9(6) (land partly in Wales and partly in England);\n(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);\n(c) section 25 (procedure for regulations specifying tax bands and tax rates);\n(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);\n(e) in Schedule 11—\n(i) paragraph 2 (interpretation);\n(ii) paragraph 9(1) (condition 4) to the extent necessary for the purpose of making regulations;\n(iii) paragraph 16 (discharge of charge when conditions for relief met) to the extent necessary for the purpose of making regulations;\n(iv) paragraph 18(4)(a) and (5) (replacement of asset) to the extent necessary for the purpose of making regulations;\n(f) section 32(2) (leases) in so far as it relates to paragraphs 28 and 36(1)(b) of Schedule 6 (leases);\n(g) in Schedule 6—\n(i) paragraph 28 (tax rates and bands: rent element of non-residential and mixed leases);\n(ii) paragraph 36(1)(b) (relevant rent) to the extent necessary for the purpose of making regulations;\n(h) section 65(5), (6) and (7)(b) (registration of land transactions);\n(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\n(j) paragraph 8 of Schedule 23.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 anaw 6."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2017/953/article/2",
    "retrieved_at": "2026-10-28T23:25:17.728475+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."
}