- Latest available (Revised)
- Original (As enacted)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Wales Act 2014. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
PART 1 The Assembly and Welsh Government
SCHEDULES
Referendum about commencement of income tax provisions
Welsh tax on land transactions: consequential amendments
3.(1) Section 48 (power to prescribe other chargeable interests) is...
4.After section 48 insert— Interests, transactions and consideration where land...
5.In section 60 (compulsory purchase facilitating development), in subsections (2)(a)...
6.In section 73(5) (definition of mortgage for land acquired under...
7.In section 108(1A) (linked transactions), for “the land to which...
8.In section 117(2) (meaning of “major interest” in England or...
9.In section 121 (minor definitions), in the definition of “jointly...
10.In Schedule 7 (group relief), in paragraph 2B(4) (certain mortgage...
11.In Schedule 9 (right to buy, shared ownership leases, etc),...
12.In Schedule 10 (returns, enquiries, assessments and appeals), in paragraph...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: