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Statutory Instruments

2018 No. 214 (C. 21)

Landfill Tax

Stamp Duty Land Tax

The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018

Made

21st February 2018

The Treasury make the following Order in exercise of the powers conferred by sections 16(4) and 19(3) of the Wales Act 2014( 1 ).

Citation

1. This Order may be cited as the Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018.

Appointed Date

2. 1st April 2018 is the date appointed for the purposes of the following provisions of the Wales Act 2014—

(a) section 16(4) (effective date for land transactions: disapplication of UK stamp duty land tax); and

(b) section 19(3) (date of disposals: disapplication of UK landfill tax).

Andrew Stephenson

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

21st February 2018

( 1 )

2014 c. 29 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018 (2018/214)
Version from: original only

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