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The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018
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- UK Statutory Instruments
- 2018 No. 214 (C. 21)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
The Order appoints 1st April 2018 as the date for the purposes of sections 16(4) and 19(3) of the Wales Act 2014 (“the Act”). The effect is as follows:
First, the disapplication of stamp duty land tax to Wales for land transactions with an effective date on or after 1st April 2018, with two exceptions under section 16(5) and (6) of the Act. The exceptions are transactions where the contract was entered into on or before 17th December 2014 (the date the Act was passed) and which were either substantially performed on or before that date, or are not excluded under section 16(6) of the Act. A land transaction tax will replace stamp duty land tax in Wales.
Second, the disapplication of landfill tax to Wales for disposals made on or after 1st April 2018. A tax on disposals to landfill will replace landfill tax in Wales.
A Tax Information and Impact Note has not been prepared for the instrument as it gives effect to previously announced policy and is an appointed date order.
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