Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 77

Independent review of land transaction tax

Section 77 requires the Welsh Ministers to arrange an independent review of land transaction tax within six years of the section coming into force, and to publish the findings.

• The Welsh Ministers must arrange for an independent review of land transaction tax to be completed within six years of the provision coming into force.
• Once the review is completed, the Welsh Ministers must publish a report of its findings.
• The Welsh Ministers may fund expenses of those carrying out or assisting with the review, and may provide other financial or practical assistance.
• The Welsh Ministers may direct the Welsh Revenue Authority (WRA) to assist in carrying out the review.