SI 2021/238 The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) (Amendment) Regulations 2021

Published on: 05 March 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020, SI 2020/794, to reflect the extension of the temporary increase to the nil rate band of Land Transaction Tax (LTT) for residential property in Wales. The Regulations come into force on 1 April 2021.

Jurisdiction(s): Wales

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