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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “the LTT Act” (“y Ddeddf TTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017;

  • “the Schedule” (“yr Atodlen”) means Schedule 11 to the LTT Act;

  • “bond-issuer” (“dyroddwr bond”) is “B” as provided for by paragraph 6 of the Schedule;

  • “original owner” (“perchennog gwreiddiol”) is “A” as provided for by paragraph 6 of the Schedule; and

  • “UTRN” (“CUT”) means the unique transaction reference number allocated by WRA to a land transaction for the purposes of land transaction tax.