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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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71In section 193 (index of defined expressions), in Table 1, at the appropriate places insert the defined expressions in the following table.
| Arrangement (in relation to the general antiavoidance rule) (“trefniant”) | section 81B(3)A |
| Artificial (in relation to the general antiavoidance rule) (“artiffisial”) | section 81C |
| Buyer (“prynwr”) | section 192(2) |
| Final counteraction notice (“hysbysiad gwrthweithio terfynol”) | section 81G |
| General anti-avoidance rule (“rheol gwrthweithio osgoi trethi cyffredinol”) | section 81A(2) |
| Land transaction (“trafodiad tir”) | section 192(2) |
| LTTA (”DTTT”) | section 192(2) |
| Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”) | section 81F |
| Tax advantage (“mantais drethiannol”) | section 81D |
| Tax avoidance arrangement (“trefniant osgoi trethi”) | section 81B |
| TCEA (“DTLlG”) | section 192(2) |
| Welsh Tax Acts (“Deddfau Trethi Cymru”) | section 192(2) |
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