{
  "url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-2.json",
  "legislation": "wsi/2018/2",
  "legislation_title": "The Land Transaction Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the LTT Act” (“y Ddeddf TTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017;\n“the Schedule” (“yr Atodlen”) means Schedule 11 to the LTT Act;\n“bond-issuer” (“dyroddwr bond”) is “B” as provided for by paragraph 6 of the Schedule;\n“original owner” (“perchennog gwreiddiol”) is “A” as provided for by paragraph 6 of the Schedule; and\n“UTRN” (“CUT”) means the unique transaction reference number allocated by WRA to a land transaction for the purposes of land transaction tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/2/regulation/2",
    "retrieved_at": "2026-10-28T23:24:29.750162+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."
}