The Land Transaction Tax (Administration) (Wales) Regulations 2018
PART 1General
1Title and commencement
2Interpretation
PART 2WRA Certificates
3Conditions to be met before a WRA certificate is issued
4Form and content of WRA certificates
5Duplicate WRA certificates
6Multiple WRA certificates
PART 3Alternative Finance Investment Bonds – Prescribed Evidence
7Prescribed evidence for the purpose of paragraph 9(1) of the Schedule
8Prescribed evidence for the purpose of paragraph 16 of the Schedule
9Prescribed evidence for the purpose of paragraph 18(4)(a) of the Schedule
10Prescribed evidence for the purpose of paragraph 18(5) of the Schedule

2018 No. 2 (W. 2)

Land Transaction Tax, Wales

The Land Transaction Tax (Administration) (Wales) Regulations 2018

Made

Laid before the National Assembly for Wales

Coming into force

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by sections 65(5) and 78(1) of, and paragraphs 2, 9(1), 16 and 18(4)(a) and (5) of Schedule 11 to, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 20171.