The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019

Document Number:2019 No. 833 (W. 153)
 
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Welsh Statutory Instruments

Exiting The European Union, Wales

Land Transaction Tax, Wales

Taxes, Wales

Made

2 April 2019

Coming into force in accordance with regulation 1(2) and (3)

The Welsh Ministers make these Regulations in exercise of the powers conferred by—

(a) in relation to Part 1 , the provisions mentioned in paragraphs (b) to (f);

(b) in relation to Part 2 , section 18(2) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017(1) (“LTTA”);

(c) in relation to Part 3 , section 30(6) of LTTA;

(d) in relation to Part 4 , section 36(8) of LTTA;

(e) in relation to Part 5 , paragraph 1(1) of Schedule 2 to the European Union (Withdrawal) Act 2018(2);

(f) in relation to Part 6 , section 78(1) of LTTA.

In accordance with section 79(2) of LTTA and paragraph 1(9) of Schedule 7 to the European Union (Withdrawal) Act 2018 , a draft of these Regulations was laid before and approved by a resolution of the National Assembly for Wales.

PART 1 Introductory

Title, commencement and interpretation

  1. —(1) The title of these Regulations is the Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019.

    (2) Subject to paragraph (3) , these Regulations come into force on exit day.

    (3) Part 2 and this regulation come into force on the day after the day on which these Regulations are made.

    (4) In these Regulations—

    “TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016(3);

    “LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

    PART 2 Leases

    Amendment of Schedule 6 to LTTA

  2. In paragraph 16(1)(h) of Schedule 6 to LTTA (tenants‘ obligations etc. that do not count as chargeable consideration) , for “single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation (EC) No 73/2009)” substitute “basic payment scheme (that is, the scheme of income support for farmers in pursuance of Regulation (EU) No 1307/2013)”.

    PART 3 Charities

    Amendment of Schedule 18 to LTTA

  3. —(1) Schedule 18 to LTTA is amended as follows.

    (2) After paragraph 1(a) insert—

    “(aa) paragraphs 2 A to 2 D make provision about the meaning of “charity”,”.

    (3) In paragraph 2(3)(a) , for “Part 1 of Schedule 6 to the Finance Act 2010 (c. 13)” substitute “paragraph 2 A”.

    (4) After paragraph 2 insert—

    “Meaning of “charity”

    2 A. For the purpose of this Schedule, “charity” means a body of persons or trust that—

    (a) is established for charitable...

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