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.
21E+WThe following Table lists expressions defined or otherwise explained in this Schedule.
| 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) |
Commencement Information
I1Sch. 2 para. 21 in force at 1.4.2018 by S.I. 2018/34, art. 3
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