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The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020
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- Wales Statutory Instruments
- 2020 No. 794 (W. 174)
- Regulation 2
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There are currently no known outstanding effects for the The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020, Section 2.
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2.—(1) These Regulations have effect in relation to any chargeable transaction that—
(a)is a residential property transaction, and
(b)has an effective date on or after 27 July 2020, but before [F11 July 2021] M1.
(2) Paragraph (3) applies where—
(a)as a result of section 10(4) of the LTT Act, the effective date of the transaction falls on or after 27 July 2020 but before [F11 July 2021], and
(b)the contract concerned is completed by a transfer on or after [F11 July 2021].
(3) Where this paragraph applies, section 10(5)(b) of the LTT Act does not apply in relation to that transfer if the sole reason that (but for this regulation) it would have applied is that the modifications made by these Regulations have no effect in relation to that transfer.
Textual Amendments
F1Words in reg. 2 substituted (1.4.2021) by The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) (Amendment) Regulations 2021 (S.I. 2021/238), regs. 1(2), 2
Commencement Information
I1Reg. 2 in force at 27.7.2020, see reg. 1(2)
Marginal Citations
M1See the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018 (S.I. 2018/128 (W. 32)) as to the application of rates and bands to residential property transactions with an effective date before 27 July 2020 or on or after 1 July 2021 .
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