Welsh Statutory Instruments

2021 No. 119 (W. 32)

Land Transaction Tax, Wales

The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) (Amendment) Regulations 2021

Made

3 February 2021

Coming into force

4 February 2021

The Welsh Ministers make the following regulations in exercise of the powers conferred on them by section 78(1) and paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017(1).

In accordance with section 79(2) of that Act, a draft of these Regulations was laid before and approved by a resolution of Senedd Cymru(2).

(1)

2017 anaw 1.

(2)

The reference in section 79(2) to the National Assembly for Wales now has effect as a reference to Senedd Cymru, by virtue of section 150A(2) of the Government of Wales Act 2006 (c. 32).