The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No 2) Order, SI 2018/34, brings certain provisions of the Act into force on 25 January 2018, including penalties and interest, issue of notices by the Welsh Revenue Authority and enforcement, for the devolved land transaction tax coming into effect in Wales from April 2018. The order also ensures that all remaining provisions of the Act, so far as not already commenced, are brought into force on 1 April 2018.
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No 2) Order, SI 2018/34, brings certain provisions of the Act into force on 25 January 2018, including penalties and interest, issue of notices by the Welsh Revenue Authority and enforcement, for the devolved land transaction tax coming into effect in Wales from April 2018. The order also ensures that all remaining provisions of the Act, so far as not already commenced, are brought into force on 1 April 2018.
