UK Statutory Instrument SI 2018 Wales

Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018

Enforced by
WRA
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

13 other provisions — procedural and definitional
s.001 Title and commencement
s.002 Interpretation
s.003 Contracts entered into on or before 17 December 2014
s.004 Contracts entered into after 17 December 2014 but before the commencement date
s.005 Alternative property finance relief
s.006 Alternative finance investment bonds
s.007 Transfer of partnership interest pursuant to earlier arrangements
s.008 Withdrawal of money
s.009 Overlapping leases
s.009 Holdover tenancies
s.010 Cases where assignment of lease treated as grant of lease
s.011 Variation of lease treated as grant of new lease
s.012 Higher rates residential property transactions – replacement of main residence exception

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.