http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23

http://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/43

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

An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.