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Welsh land transaction tax Bill progress

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The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, which will introduce a land transaction tax in Wales to replace SDLT and a Welsh anti-avoidance rule for devolved taxes, passed stage 4 of the legislative process on 4 April 2017 and is now in the four week period (5 Apri

The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill, which will introduce a land transaction tax in Wales to replace SDLT and a Welsh anti-avoidance rule for devolved taxes, passed stage 4 of the legislative process on 4 April 2017 and is now in the four week period (5 April – 2 May 2017) during which the counsel general or the attorney general may refer the question whether the Bill, or any provision of the Bill, would be within the Assembly’s legislative competence to the Supreme Court for decision (s 112 of the Government of Wales Act 2006). If no such challenge is made, it will move onto royal assent. 

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