The Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018
These Regulations specify the first tax bands and percentage tax rates for land transaction tax, which is introduced by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the LTT Act”).
Lifecycle
Department
Made
31 Jan 2018
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In force
01 Apr 2018
Enabling power
In accordance with section 25(1) 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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