
2018 No. 133 (W. 34)
Land Transaction Tax, Wales
The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018
Made 31 January 2018
Coming into force 1 April 2018
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 .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 commencement
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.
Specified amount of relevant rent
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
