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The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018

Type Welsh-Statutory-Instrument

Publication 2018-01-31

State In force

Jurisdiction Wales

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

Reform history JSON API PDF

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 paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 .

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.

Title and commencement

1

(1) The title of these Regulations is the Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018.

(2) These Regulations come into force on 1 April 2018.

Specified amount of relevant rent

2

The amount of relevant rent specified under paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 is £13,500.

Signed

Mark Drakeford — Cabinet Secretary for Finance, one of the Welsh Ministers — 2018-01-31

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2017 dccc 1.

Editorial notes

[^c22976821]: 2017 anaw 1.

[^key-78088f17dfc9f32e62575926f32ec1bf]: Sum in reg. 2 substituted (4.2.2021) by The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) (Amendment) Regulations 2021 (S.I. 2021/119), regs. 1, 4(2) (with reg. 3)

Enwi a chychwyn

Swm penodedig o rent perthnasol

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