- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
PART 5 APPLICATION OF ACT AND TCMA TO CERTAIN PERSONS AND BODIES
PART 2 PRE-COMPLETION TRANSACTIONS WHICH ARE ASSIGNMENTS OF RIGHTS
PART 3 PRE-COMPLETION TRANSACTIONS WHICH ARE FREE-STANDING TRANSFERS
HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS
PART 3 BUYER IS AN INDIVIDUAL: MULTIPLE DWELLING TRANSACTIONS
PART 4 BUYER IS NOT AN INDIVIDUAL
PART 5 SUPPLEMENTARY PROVISIONS
Further provision in connection with replacement of main residence exception
Property adjustment on divorce, dissolution of civil partnership etc.
27.(1) Sub-paragraph (3) applies in relation to a land transaction...
28.(1) Sub-paragraph (3) applies where— (a) a person is a...
29.(1) Where— (a) the main subject-matter of a land transaction...
30.(1) This paragraph applies where, by reason of paragraph 27...
31.(1) This paragraph applies in relation to a land transaction...
PART 2 DURATION OF LEASE AND TREATMENT OF OVERLAPPING LEASES
PART 3 RENT AND OTHER CONSIDERATION
Adjustment of tax where rent determined on reconsideration date
Underpayment of tax where rent determined on reconsideration date
Overpayment of tax where rent determined on reconsideration date
Tenants' obligations etc. that do not count as chargeable consideration
Loan or deposit in connection with grant or assignment of lease
PART 5 CALCULATION OF TAX CHARGEABLE
Tax rates and bands: rent element of non-residential and mixed leases
Calculation of tax chargeable in respect of rent: non-residential and mixed leases
Calculation of tax chargeable in respect of rent: linked transactions
Tax chargeable in respect of consideration other than rent: general
Tax chargeable in respect of consideration other than rent: mixed leases
PART 3 ORDINARY PARTNERSHIP TRANSACTIONS
PART 9 APPLICATION OF EXEMPTIONS, RELIEFS, PROVISIONS OF TCMA AND NOTIFICATION PROVISIONS
RELIEF FOR INCORPORATION OF LIMITED LIABILITY PARTNERSHIP
RELIEF FOR CERTAIN ACQUISITIONS OF DWELLINGS
PART 2 RELIEF FOR CERTAIN ACQUISITIONS OF DWELLINGS
Acquisition by housebuilder from individual acquiring new dwelling
Acquisition by property trader from individual acquiring new dwelling
Acquisition by property trader from individual where chain of transactions breaks down
Relief for acquisition by property trader from personal representatives
Acquisition by property trader in case of relocation of employment
RELIEF FOR CERTAIN TRANSACTIONS RELATING TO SOCIAL HOUSING
PART 6 RELIEF FOR CERTAIN ACQUISITIONS BY REGISTERED SOCIAL LANDLORDS
OPEN-ENDED INVESTMENT COMPANY RELIEFS
AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
2.In section 1 (overview of Act), after paragraph (b) insert—...
6.After section 38 insert— Duty to keep and preserve records:...
7.In section 39 (preservation of information etc.), after ““38”” insert...
8.After section 39 insert— Power to make regulations about records...
9.In section 40 (meaning of filing date), for ““this Act””...
10.In section 41 (amendment of tax return by taxpayer), for...
12.In section 43 (notice of enquiry)— (a) in subsection (1),...
13.In section 45 (amendment of tax return during enquiry to...
14.After section 45 insert— Amendment of tax return by taxpayer...
15.In section 50 (completion of enquiry), in subsection (4), for...
16.In section 52 (determination of tax chargeable if no tax...
17.In the Welsh text, in section 54 (assessment where loss...
19.In section 59 (time limits for WRA assessments), in subsection...
20.In section 61 (assessment procedure), omit subsection (3).
23.In section 63 (claims for relief for overpaid tax etc.)—...
24.After section 63 insert— Claim for relief in respect of...
25.(1) In section 64 (disallowing claims for relief due to...
26.In the Welsh text, in section 65 (unjustified enrichment: further...
27.In section 66 (unjustified enrichment: reimbursement arrangements)—
29.In section 68 (making claims)— (a) in subsection (1), for...
31.In section 71 (amendment of claim by claimant), in subsection...
34.In section 81 (contract settlements)— (a) after subsection (1) insert—...
35.In section 90 (requiring information and documents in relation to...
36.In section 95 (complying with an information notice), in subsection...
37.In the Welsh text, in section 100 (taxpayer notices following...
38.In section 116(1) (no review or appeal of tribunal approvals),...
39.In section 118 (penalty for failure to make tax return...
40.In section 119 (penalty for failure to make tax return...
41.In section 120 (penalty for failure to make tax return...
42.For section 122 substitute— Penalty for failure to pay tax...
44.In section 125 (special reduction in penalty), after subsection (2)...
45.In section 126 (reasonable excuse for failure to make tax...
46.In section 127 (assessment of penalties)— (a) in subsection (5),...
47.In section 128 (time limit for assessment of penalties under...
48.In section 130 (amount of penalty for inaccuracy in document...
49.In section 132 (penalty for deliberate inaccuracy in document given...
50.In section 133 (penalty for failure to notify under-assessment or...
51.In section 141 (assessment of penalties under Chapter 3), in...
52.In the Welsh text, in section 142 (interpretation of Chapter...
53.In section 143 (penalty for failure to keep and preserve...
54.In section 144 (reasonable excuse for failure to keep and...
55.In section 145 (assessment of penalties under section 143), in...
56.After section 154 (payment of penalties) insert— Liability of personal...
57.Omit the italic cross-heading immediately preceding section 157.
58.For sections 157 and 158 substitute— Late payment interest on...
59.Omit section 159 (late payment interest start date: amendments to...
60.In section 169 (proceedings in magistrates' court), after subsection (5)...
61.In section 170(1) (enforcement by taking control of goods), for...
62.In section 172(2) (list of appealable decisions), after paragraph (e)...
63.After section 181 insert— CHAPTER 3A PAYMENT AND RECOVERY OF...
65.After section 183 insert— Suspension of repayment pending further appeal...
66.Before section 188 (power to make consequential provision etc.) insert—...
67.In section 189 (regulations), in subsection (2), after ““18(2)”” insert...
69.In section 191 (giving notices and other documents to WRA)—...
70.In section 192(2) (interpretation), in the appropriate places, insert— “"buyer””...
71.In section 193 (index of defined expressions), in Table 1,...
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed) - Saesneg: Mae'r wreiddiol Saesneg fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed)-Cymraeg:Y fersiwn Gymraeg wreiddiol o’r ddeddfwriaeth fel yr oedd yn sefyll pan gafodd ei deddfu neu ei gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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