Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 81

Coming into force

Section 81 explains when the various provisions of the Act come into legal effect.

  • Most of Part 8 of the Act came into force the day after Royal Assent was received.
  • Section 76 and Schedule 23 (which amend the Tax Collection and Management (Wales) Act 2016) are excluded from this automatic commencement.
  • The remaining provisions of the Act come into force on dates chosen by the Welsh Ministers, set by statutory instrument.
  • The Welsh Ministers may specify different commencement dates for different provisions or purposes.

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