2018 No. 133 (W. 34)
The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018
Made
Coming into force
The Welsh Ministers make the following Regulations in exercise of the power conferred on them by paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 F1.
In accordance with section 79(2) of that Act, a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.
Title and commencement1
1
The title of these Regulations is the Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018.
2
These Regulations come into force on 1 April 2018.
Specified amount of relevant rent2
The amount of relevant rent specified under paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 is £9,000.
2017 anaw 1.