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

This section has no associated Explanatory Notes

32E+WFor the purposes of paragraph 31 the ““temporal discount rate”” is 3.5% or such other rate as the Welsh Ministers may by regulations specify.

Commencement Information

I1Sch. 6 para. 32 in force at 1.4.2018 by S.I. 2018/34, art. 3