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

This adran has no associated Nodiadau Esboniadol

70E+WIn section 192(2) (interpretation), in the appropriate places, insert—

"buyer”” (“"prynwr”") has the same meaning as in LTTA;

"land transaction”” (“"trafodiad tir”") has the same meaning as in LTTA;

"LTTA”” (“"DTTT”") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);

"TCEA”” (“"DTLlG”") means the Tribunals, Courts and Enforcement Act 2007 (c. 15);

"the Welsh Tax Acts”” (“"Deddfau Trethi Cymru”") means—

(a)this Act, and

(b)LTTA.

Commencement Information

I1Sch. 23 para. 70 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)