PART 8INTERPRETATION AND FINAL PROVISIONS

Independent review

77Independent review of land transaction tax

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.