{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-79",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-79.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "section/79",
  "kind": "section",
  "number": "79",
  "heading": "Regulations",
  "text": "(1) Any power to make regulations under this Act—\n(a) must be exercised by statutory instrument, and\n(b) includes power to make different provision for different purposes.\n(2) A statutory instrument containing regulations made under any of the following provisions may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales—\n(a) section 5(4) (exempt interests);\n(b) section 18(2) (chargeable consideration);\n(c) section 24(11) (higher rates residential property transactions);\n(d) section 30(6) (reliefs);\n(e) section 33(7) (companies);\n(f) section 34(6) (unit trusts);\n(g) section 35(1) (open-ended investment companies);\n(h) section 36(8) (co-ownership authorised contractual schemes);\n(i) section 41(2) (partnerships);\n(j) section 42(2) (trusts);\n(k) section 46(10) (thresholds for notifiable transactions);\n(l) section 47(5) (late payment interest start date);\n(m) section 49(5) (late payment interest start date);\n(n) section 52(1) (period within which returns must be made);\n(o) section 64(1) (regulations about deferral of tax);\n(p) section 72(10) (residential property);\n(q) paragraph 7 of Schedule 3 (exempt transactions);\n(r) paragraph 27(2) of Schedule 6 (charging tax on rent element of residential leases);\n(s) paragraph 32 of that Schedule (temporal discount rate for leases);\n(t) paragraph 36(1)(b) of that Schedule (specified amount of relevant rent);\n(u) paragraph 37 of that Schedule (power to amend or repeal paragraphs 34 to 36);\n(v) paragraph 6(7) of Schedule 13 (multiple dwellings relief: minimum percentage of tax attributable to dwellings);\n(w) paragraph 3 of Schedule 17 (acquisition relief: proportion of tax relieved).\n(3) Any other statutory instrument containing regulations made under this Act (except an instrument mentioned in subsection (4)) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.\n(4) Subsection (3) does not apply to a statutory instrument containing any of the following—\n(a) regulations made under section 24(1) or paragraph 27(4) or 28(1) of Schedule 6 (regulations about tax rates and bands);\n(b) regulations made under section 78 to which subsection (3) of that section applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/section/79",
    "retrieved_at": "2026-10-29T20:18:12.749395+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."
}