{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/section-116L",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/section-116L.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "section/116L",
  "kind": "section",
  "number": "116L",
  "heading": "Tax on transactions involving interests in land",
  "text": "(1) A tax which is charged on a Welsh land transaction and complies with the requirements of this section is a devolved tax.\n(2) In this Chapter a “ Welsh land transaction ” means an acquisition of—\n(a) an estate, interest, right or power in or over land in Wales;\n(b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.\n(3) The tax may be chargeable—\n(a) whether or not there is any instrument effecting the transaction,\n(b) if there is such an instrument, regardless of where it is executed, and\n(c) regardless of where any party to the transaction is or is resident.\n(4) The tax may not be imposed on so much of a Welsh land transaction as relates to land below mean low water mark.\n(5) The following persons are not to be liable to pay the tax—\nGovernment\nA Minister of the Crown\nThe Welsh Ministers, the First Minister and the Counsel General\nThe Scottish Ministers\nA Northern Ireland department\nParliament etc\nThe Corporate Officer of the House of Lords\nThe Corporate Officer of the House of Commons\nThe Senedd Commission\nThe Scottish Parliamentary Corporate Body\nThe Northern Ireland Senedd Commission.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A Ch. 3 inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 15(1), 29(2)(b)(3) (with s. 15(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/116L",
    "retrieved_at": "2026-10-29T09:14:12.769607+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}