Provisions coming into force on 18 October 2017
2. The appointed day for the following provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 coming into force is 18 October 2017—
(a)section 9(6) (land partly in Wales and partly in England);
(b)section 24 (regulations specifying tax bands and tax rates) to the extent necessary for the purpose of making regulations under subsections (1) and (11);
(c)section 25 (procedure for regulations specifying tax bands and tax rates);
(d)section 30(1) (reliefs) in so far as it relates to the paragraphs of Schedule 11 (relief for alternative finance investment bonds) referred to in paragraph (e);
(e)in Schedule 11—
(i)paragraph 2 (interpretation);
(ii)paragraph 9(1) (condition 4) to the extent necessary for the purpose of making regulations;
(iii)paragraph 16 (discharge of charge when conditions for relief met) to the extent necessary for the purpose of making regulations;
(iv)paragraph 18(4)(a) and (5) (replacement of asset) to the extent necessary for the purpose of making regulations;
(f)section 32(2) (leases) in so far as it relates to paragraphs 28 and 36(1)(b) of Schedule 6 (leases);
(g)in Schedule 6—
(i)paragraph 28 (tax rates and bands: rent element of non-residential and mixed leases);
(ii)paragraph 36(1)(b) (relevant rent) to the extent necessary for the purpose of making regulations;
(h)section 65(5), (6) and (7)(b) (registration of land transactions);
(i)section 76 (amendments to TCMA) in so far as it relates to paragraph 8 of Schedule 23 (amendments to the Tax Collection and Management (Wales) Act 2016(1)); and
(j)paragraph 8 of Schedule 23.