The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019

Welsh Statutory Instruments

2019 No. 833 (W. 153)

Exiting The European Union, Wales

Land Transaction Tax, Wales

Taxes, Wales

The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019

Made

2 April 2019

Coming into force in accordance with regulation 1(2) and (3)

The Welsh Ministers make these Regulations in exercise of the powers conferred by—

(a) in relation to Part 1, the provisions mentioned in paragraphs (b) to (f);

(b) in relation to Part 2, section 18(2) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017(1) (“LTTA”);

(c) in relation to Part 3, section 30(6) of LTTA;

(d) in relation to Part 4, section 36(8) of LTTA;

(e) in relation to Part 5, paragraph 1(1) of Schedule 2 to the European Union (Withdrawal) Act 2018(2);

(f) in relation to Part 6, section 78(1) of LTTA.

In accordance with section 79(2) of LTTA and paragraph 1(9) of Schedule 7 to the European Union (Withdrawal) Act 2018, a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.

(1)

2017 anaw 1 .

(2)

2018 c. 16.