³ÉÈËÓ°Òô

The UK General Anti-Abuse Rule described in A7.410, does not apply to the Welsh devolved taxes. Instead a separate GAAR applies to devolved taxes in Wales¹. The Tax Collection and Management (Wales) Act 2016 (TCM(w)A 2016) was amended from 1 April 2018 to introduce a General Anti-Avoidance Rule (Welsh GAAR) for its devolved taxes. The devolved taxes are:

1. Ìý

   •ÌýÌýÌýÌý land transaction tax

2. Ìý

   •ÌýÌýÌýÌý landfill tax

These devolved taxes replaced stamp duty land tax and landfill tax on transactions taking place in Wales. See A1.540 for more on devolved taxation in Wales.

Welsh income tax is only partially devolved because the National Assembly for Wales can only set Welsh rates of income tax, although it has not done so and Welsh taxpayers continue to pay income tax at the same rates that apply to the rest of the UK (excluding Scotland). HMRC administers and collects Welsh income tax and the UK General