# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 71: Meaning of effective date of transaction


Except as otherwise provided, the effective date of a land transaction for the purposes of this Act is the date of completion.

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/71 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.