http://www.legislation.gov.uk/anaw/2017/1/section/80/2020-07-27
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.
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Statute Law Database
2024-04-02
Expert Participation
2020-07-27
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 23(7)-(10)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 5(2)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 35(3)(f)
(g)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 6(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 38
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 7
reg. 1(2)
PART 8INTERPRETATION AND FINAL PROVISIONS
Final provisions
80Crown application
1
This Act binds the Crown.
2
But see paragraph 2 of Schedule 3 (which exempts land transactions from charge where the buyer is a specified Crown body).
3
And nothing in Chapter 2 of Part 6 (liability for and payment of tax) affects the operation of sections 8 and 9 of the Crown Private Estates Act 1862 (c. 37).
4
Subsection (1) does not make the Crown liable to prosecution for an offence.