Act of the assembly

Legislative competence

Legislation/Regulatory – GWA2006 s. 108A

Administration of devolved taxes

Commentary – Tax Reporter ¶102-955

Adoption payments

Legislation/Regulatory – ITTOIA2005 s. 744

Appeal to Upper Tribunal from tribunals

Legislation/Regulatory – TCEA2007 s. 32

Charities

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-150

Childcare

Commentary – Tax Reporter ¶435-080

Civil recovery proceedings

– see Civil recovery proceedings

Conveyance, transfer or lease, exemption

Legislation/Regulatory – FA87 s. 55

Designation of disadvantaged areas

Legislation/Regulatory – SI 2001/3747 reg. 2, Sch. 2

Devolution of powers

Commentary – SDLT Reporter ¶10-020

Devolution settlement

Commentary – Tax Reporter ¶102-950

Devolved tax

Consequential amendments

Legislation/Regulatory – GWA2006 Sch. 10

Duty to disclose information on Welsh land transactions to HMRC

Legislation/Regulatory – GWA2006 s. 116M

Generally

Legislation/Regulatory – GWA2006 s. 116A

Power to add

Legislation/Regulatory – GWA2006 s. 116C

Status of officials of body that collects and manages

Legislation/Regulatory – GWA2006 s. 116B

Tax on transactions involving interests in land

Legislation/Regulatory – GWA2006 s. 116L

Disclosure of information

Legislation/Regulatory – FA89 s. 182

Government amendments of

Legislation/Regulatory – WA2017 Sch. 6

Land transaction tax (administration)

Generally

Legislation/Regulatory – WSI 2018/2 reg. 1, 2

Prescribed evidence, alternative finance investment bonds

Legislation/Regulatory – WSI 2018/2 reg. 7

WRA certificates

Legislation/Regulatory – WSI 2018/2 reg. 3-6

Land transaction tax (specified amount of relevant rent)

Generally

Legislation/Regulatory – WSI 2018/133 reg. 2

Title and commencement

Legislation/Regulatory – WSI 2018/133 reg. 1

Land transaction tax (tax bands and tax rates)

Application

Legislation/Regulatory – WSI 2018/128 reg. 2

Generally

Legislation/Regulatory – WSI 2018/128 reg. 3

Title and commencement

Legislation/Regulatory – WSI 2018/128 reg. 1

Land transaction tax (transitional provisions)

Alternative finance investment bonds

Legislation/Regulatory – WSI 2018/126 reg. 6

Alternative property finance relief

Legislation/Regulatory – WSI 2018/126 reg. 5

Cases where assignment of lease treated as grant of lease

Legislation/Regulatory – WSI 2018/126 reg. 10

Higher rates residential property transactions

Legislation/Regulatory – WSI 2018/126 reg. 12

Overlapping leases

Legislation/Regulatory – WSI 2018/126 reg. 9

Overview

Legislation/Regulatory – WSI 2018/126 reg. 1-4

Transfer of partnership interest pursuant to earlier arrangements

Legislation/Regulatory – WSI 2018/126 reg. 7

Variation of lease treated as grant of new lease

Legislation/Regulatory – WSI 2018/126 reg. 11

Withdrawal of money

Legislation/Regulatory – WSI 2018/126 reg. 8

Land transactions

Duty to disclose information

Legislation/Regulatory – WA2014 s. 17

Exempt from charge

Legislation/Regulatory – FA2003 s. 107

Members of devolved assembly for

– see Members of Parliament

National Assembly members

Application of Interpretation Act 1978

Legislation/Regulatory – INA78 s. 23B

European travel expenses

Legislation/Regulatory – ITEPA2003 s. 294

Overnight expenses allowances

Legislation/Regulatory – ITEPA2003 s. 293

Pension schemes

Legislation/Regulatory – ICTA88 s. 613(1), (2)

Termination payments

Legislation/Regulatory – ITEPA2003 s. 291

Transport and subsistence

Legislation/Regulatory – ITEPA2003 s. 295

Travel expenses

Legislation/Regulatory – FA2013 s. 10 ; ITEPA2003 s. 293B

Planning obligations

Legislation/Regulatory – FA2003 s. 61

Proceedings for recovery

Legislation/Regulatory – FA2003 Sch. 12, para. 5

Proceeds of unlawful conduct

Civil recovery

– see Cash forfeiture scheme; Civil recovery scheme

Disclosure of information to and by Assets Recovery Agency Director

Legislation/Regulatory – PCA2002 s. 436-438

Stamp duty land tax

Disapplication

Legislation/Regulatory – WA2014 s. 16

Taking control of goods etc.

– see Taking control of goods

Tax collection and management (reimbursement arrangements)

Overview

Legislation/Regulatory – WSI 2018/88 reg. 1-4

Penalties

Legislation/Regulatory – WSI 2018/88 reg. 8

Records

Legislation/Regulatory – WSI 2018/88 reg. 6

Repayment to WRA

Legislation/Regulatory – WSI 2018/88 reg. 5

Undertakings

Legislation/Regulatory – WSI 2018/88 reg. 7

Tax on transactions

Interests in land

Legislation/Regulatory – WA2014 s. 15

Transfers involving public bodies

Legislation/Regulatory – FA2003 s. 66

Unregistered community councils

Commentary – VAT Reporter ¶52-705

Welsh Revenue Authority

Conditions to be met for issuance of WRA certificates

Legislation/Regulatory – WSI 2018/2 reg. 3

Duplicate WRA certificates

Legislation/Regulatory – WSI 2018/2 reg. 5

Form and content of WRA certificates

Legislation/Regulatory – WSI 2018/2 reg. 4

Multiple WRA certificates

Legislation/Regulatory – WSI 2018/2 reg. 6

Welsh speaking traders: registration

Commentary – VAT Reporter ¶43-175