# The Land Transaction Tax (Administration) (Wales) Regulations 2018, Regulation 2: Interpretation


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.

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Source: https://www.legislation.gov.uk/wsi/2018/2/regulation/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.