Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 26

Tax bands and tax rates applicable when regulations cease to have effect

Section 26 deals with which tax bands and rates apply to land transactions that took place during a period when Welsh Ministers' regulations setting new rates were in force, but those regulations were subsequently rejected by the Senedd.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.