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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

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Changes over time for: Cross Heading: Index of expressions defined in this Schedule

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Point in time view as at 09/09/2022.

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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Index of expressions defined in this Schedule. Help about Changes to Legislation

Index of expressions defined in this ScheduleE+W

21E+WThe following Table lists expressions defined or otherwise explained in this Schedule.

Table 1
ExpressionParagraph
"additional notional land transaction”” (“"trafodiad tir tybiannol ychwanegol”")Paragraph 8(3)
"assignment of rights”” (“"aseinio hawliau”")Paragraph 6
"contract”” (“"contract”")Paragraph 20
"free-standing transfer”” (“"trosglwyddiad annibynnol”")Paragraph 12
"notional land transaction”” (“"trafodiad tir tybiannol”")Paragraph 8(1)
"original buyer”” (“"prynwr gwreiddiol”") and “"original contract”” (“"contract gwreiddiol”")Paragraph 2(1)(a) (but see also paragraph 15(4))
"part of the subject-matter of the original contract”” (“"rhan o destun y contract gwreiddiol”")Paragraph 4(1)
"pre-completion transaction”” (“"trafodiad cyngwblhau”")Paragraph 3
"qualifying subsale”” (“"is-werthiant cymwys”")Paragraph 19(6)
"subject-matter”” (“"testun”") (of a precompletion transaction)Paragraph 4(3)
"transfer”” (“"trosglwyddiad”")Paragraph 20
"the transferee”” (“"y trosglwyddai”") (in relation to a pre-completion transaction)Paragraph 3(1)(a)
"the transferor”” (“"y trosglwyddwr”") (in relation to a pre-completion transaction)Paragraph 4(2)

Commencement Information

I1Sch. 2 para. 21 in force at 1.4.2018 by S.I. 2018/34, art. 3

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