SI 2019/833 - The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019
Released 09 April 2019
SI 2019/833 amends LTTADA 2017 and TCMWA 2016 to ensure effective operation post Brexit.
The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 are made in exercise of the powers conferred by the European Union (Withdrawal) Act 2018, Sch. 2, para. 1(1) and the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, s. 18(2), 30(6), 36(8) and 78(1). The regulations update references to EU legislation and make various amendments to the Tax Collection and Management (Wales) Act 2016 in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the UK from the European Union. The regulations come into force on exit day.
The document is available here.