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

77Independent review of land transaction taxE+W

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(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.