{
  "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/introduction.json",
  "legislation": "wsi/2018/126",
  "legislation_title": "The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Land Transaction Tax, Wales\nMade 31 January 2018\nComing into force 1 April 2018\nThe 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 .\nIn 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2017 anaw 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/126/introduction",
    "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."
}