{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017.json",
  "id": "anaw/2017/1",
  "title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "short_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "long_title": "An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.",
  "citation": "2017 anaw 1",
  "type": "anaw",
  "year": "2017",
  "number": "1",
  "version": "current",
  "date": "2017-05-24",
  "revised": true,
  "valid_from": "2026-02-13",
  "extent": "E+W",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "OVERVIEW",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "THE TAX AND KEY CONCEPTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "LAND TRANSACTION TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Land transaction tax",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-2",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "LAND TRANSACTIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Land transaction",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-3",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Chargeable interest",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Exempt interest",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Acquisition and disposal of chargeable interest",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Buyer and seller",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-7",
      "extent": null,
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    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Linked transactions",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-8",
      "extent": null,
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    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Land partly in Wales and partly in England",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-9",
      "extent": "E+W",
      "status": null,
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    },
    {
      "path": "part/2/chapter/3",
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    },
    {
      "path": "part/2/chapter/3/crossheading/contracts-and-transfers-general-provision",
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      "heading": "Contracts and transfers: general provision",
      "url": null,
      "extent": null,
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      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/10",
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      "heading": "Contract and transfer",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-10",
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    },
    {
      "path": "part/2/chapter/3/crossheading/contracts-and-transfers-particular-cases",
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      "heading": "Contracts and transfers: particular cases",
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      "parent": "part/2/chapter/3"
    },
    {
      "path": "section/11",
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      "number": "11",
      "heading": "Contract providing for transfer to third party",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-11",
      "extent": null,
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    },
    {
      "path": "section/12",
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      "number": "12",
      "heading": "Contract providing for transfer to third party: effect of transfer of rights",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-12",
      "extent": null,
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    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Pre-completion transactions",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-13",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/3/crossheading/substantial-performance",
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      "heading": "Substantial performance",
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    },
    {
      "path": "section/14",
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      "number": "14",
      "heading": "Meaning of substantial performance",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-14",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/3/crossheading/options-etc",
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      "number": null,
      "heading": "Options etc.",
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    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Options and rights of pre-emption",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-15",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/3/crossheading/exchanges",
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      "heading": "Exchanges",
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    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Exchanges",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-16",
      "extent": null,
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    },
    {
      "path": "part/2/chapter/4",
      "kind": "chapter",
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      "heading": "CHARGEABLE TRANSACTIONS AND CHARGEABLE CONSIDERATION",
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    },
    {
      "path": "part/2/chapter/4/crossheading/chargeable-transactions",
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    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Chargeable transaction",
      "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-17",
      "extent": null,
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    {
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    },
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      "path": "section/18",
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    {
      "path": "section/19",
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      "path": "section/20",
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      "path": "section/21",
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      "heading": "Annuities",
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    {
      "path": "section/22",
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    {
      "path": "part/3",
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    {
      "path": "section/26",
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    },
    {
      "path": "section/27",
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    {
      "path": "section/28",
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    },
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      "path": "section/31",
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    },
    {
      "path": "part/5",
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    {
      "path": "section/33",
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      "extent": null,
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    },
    {
      "path": "section/34",
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      "extent": null,
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    },
    {
      "path": "section/36",
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      "heading": "Co-ownership authorised contractual schemes",
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      "extent": "E+W",
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    },
    {
      "path": "section/37",
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    },
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      "path": "section/38",
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      "heading": "Joint buyers: returns and declarations",
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    {
      "path": "section/41",
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      "heading": "Partnerships",
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      "extent": null,
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    },
    {
      "path": "section/42",
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      "heading": "Trusts",
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      "extent": null,
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    {
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    {
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