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

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This is the original version (as it was originally enacted).

77Independent review of land transaction tax

This section has no associated Explanatory Notes

(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.

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