The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018
These Regulations specify the amount of relevant rent under paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, for the purposes of defining “the specified amount” in paragraphs 34 and 35 of that Schedule.
Lifecycle
Department
Made
31 Jan 2018
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In force
01 Apr 2018
Enabling power
In accordance with section 79(2) of that Act, a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.
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