Search Legislation

Title: (or keywords in the title)

Year:

Number:

Type:

Advanced Search

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

Table of Contents
Content
Explanatory Notes
Explanatory Notes
Text created by the Welsh 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 accompany all Acts of the Welsh Parliament.
More Resources
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources

Open full notes

Print Options

Print The Full Notes
- PDFThe Full Notes
- Web pageThe Full Notes
Print The Whole Division
- PDFThe Whole Division
- Web pageThe Whole Division
Print The Whole Part
- PDFThe Whole Part
- Web pageThe Whole Part
Print The Whole Part
- PDFThe Whole Part
- Web pageThe Whole Part

Temporal discount rate

274.Paragraph 32 sets the temporal discount rate to be used in the net present value formula. It is set at 3.5% and can be varied by the Welsh Ministers through regulations.

Options/Help

The data on this page is available in the alternative data formats listed:

Cookies on Legislation.gov.uk

legislation.gov.uk

Search Legislation

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

You are here:

Explanatory Notes

More Resources

Print Options

Print The Full Notes

Print The Whole Division

Print The Whole Part

Print The Whole Part

Temporal discount rate

Options/Help