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Title and interpretation

1.—(1) The title of this Order is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018.

(2) In this Order “the Act” (“y Ddeddf”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

Provisions coming into force on 25 January 2018

2.  The appointed day for the following provisions of the Act coming into force is 25 January 2018—

(a)section 76 (amendments to TCMA) in so far as it relates to the paragraphs of Schedule 23 referred to in paragraph (b);

(b)in Schedule 23—

(i)paragraphs 35 to 38;

(ii)paragraphs 56 to 59;

(iii)paragraph 61;

(iv)paragraph 64; and

(v)paragraphs 68 to 70.

Provisions coming into force on 1 April 2018

3.  Any provision of the Act to the extent that it has not been commenced before 1 April 2018, comes into force on that date.

Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers

11 January 2018