- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (06/04/2022) - English
- Pwynt Penodol mewn Amser (06/04/2022) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Point in time view as at 06/04/2022.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2D.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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Nodiadau Esboniadol
[F12D.(1)A body of persons or trust meets the management condition if its managers are fit and proper persons to be managers of the body or trust.E+W
(2)In this paragraph “managers”, in relation to a body of persons or trust, means the persons having the general control and management of the administration of the body or trust.
(3)Sub-paragraph (4) applies in relation to any period throughout which the management condition is not met.
(4)The management condition is treated as met if WRA consider that—
(a)the failure to meet the condition has not prejudiced the charitable purposes of the body or trust, or
(b)it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.]
Textual Amendments
F1Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)
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