{
  "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018",
  "json_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018.json",
  "id": "wsi/2018/126",
  "title": "The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018",
  "short_title": "Land Transaction Tax (Transitional Provisions) 2018",
  "long_title": "These Regulations make transitional provisions in respect of the introduction of land transaction tax (“LTT”) in Wales by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the LTT Act”).",
  "citation": "W.S.I. 2018/126",
  "type": "wsi",
  "year": "2018",
  "number": "126",
  "version": "current",
  "date": "2018-01-31",
  "revised": true,
  "valid_from": "2018-04-01",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Title and commencement",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-1",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-2",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Contracts entered into on or before 17 December 2014",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-3",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Contracts entered into after 17 December 2014 but before the commencement date",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-4",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Alternative property finance relief",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-5",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Alternative finance investment bonds",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-6",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Transfer of partnership interest pursuant to earlier arrangements",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-7",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Withdrawal of money etc. from partnership after transfer of a chargeable interest",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-8",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Overlapping leases",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-9",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9A",
      "kind": "regulation",
      "number": "9A",
      "heading": "Holdover tenancies",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-9A",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Cases where assignment of lease treated as grant of lease",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-10",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Variation of lease treated as grant of new lease",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-11",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Higher rates residential property transactions – replacement of main residence exception",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-12",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/signature",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/note",
      "extent": "E+W",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2018-02-06",
      "size": 1513736,
      "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/pdf/wsi_20180126_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2018/126/pdfs/wsi_20180126_mi.pdf"
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to": 13,
  "changes_made_to_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/126",
    "retrieved_at": "2026-10-28T23:24:10.253448+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."
}