
1 

(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.
2 
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 £13,500.
Mark Drakeford

Cabinet Secretary for Finance, one of the Welsh Ministers
