Introductory text

Land Transaction Tax, Wales

Made 31 January 2018

Coming into force 1 April 2018

The Welsh Ministers make the following Regulations in exercise of the power conferred on them by section 78(1) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 M1.

In accordance with section 78(3) of that Act, the Welsh Ministers considered that these Regulations may have the effect mentioned in section 78(4) of that Act, and a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.