http://www.legislation.gov.uk/wsi/2020/1618/introduction/made

The Land Transaction Tax (Tax Bands and Tax Rates) (Wales) (Amendment) Regulations 2020

en

King's Printer of Acts of Parliament

2021-04-23

LAND TRANSACTION TAX, WALES

These Regulations amend the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018 (S.I. 2018/128) (“the 2018 Regulations”) so as to insert revised tax bands and percentage tax rates for higher rates residential property transactions, non-residential property transactions and chargeable consideration which consists of rent.