Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 78

Power to make consequential etc provision

Section 78 grants the Welsh Ministers a broad power to make regulations dealing with incidental, consequential, or transitional matters arising from the Act, subject to additional scrutiny where those regulations could increase or create a tax charge.

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.