Explanatory Notes

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

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24 May 2017

Commentary on Sections

Part 8 – Interpretation and Final Provisions

Section 77 - Independent review of land transaction tax

111. Section 77 makes arrangements for an independent review of LTT to be completed within 6 years of the tax coming into operation, and for the completed review to be published.