Independent reviewE+W
77Independent review of land transaction taxE+W
(1)The Welsh Ministers must make arrangements for an independent review of land transaction tax to be completed before the expiry of the period of 6 years beginning with the day on which this subsection comes into force.
(2)Following the completion of the review, the Welsh Ministers must publish a report of it.
(3)The arrangements mentioned in subsection (1) may include—
(a)payment of expenses incurred by a person in carrying out (or assisting in carrying out) the review;
(b)provision of assistance (including financial assistance) to such a person;
(c)directing WRA to assist in carrying out the review.