PART 8

INTERPRETATION AND FINAL PROVISIONS

Independent review

Independent review of land transaction tax
77
1
The Welsh Ministers must make arrangements for an independent review of land transaction tax to be completed before the expiry of the period of 6 years beginning with the day on which this subsection comes into force.
2
Following the completion of the review, the Welsh Ministers must publish a report of it.
3
The arrangements mentioned in subsection (1) may include—
a
payment of expenses incurred by a person in carrying out (or assisting in carrying out) the review;
b
provision of assistance (including financial assistance) to such a person;
c
directing WRA to assist in carrying out the review.