Status:
Point in time view as at 09/09/2022.
Changes to legislation:
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.

Changes to Legislation
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Index of expressions defined in this ScheduleE+W
21E+WThe following Table lists expressions defined or otherwise explained in this Schedule.
Table 1
Expression | Paragraph |
---|
“"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) |
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