{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-11/paragraph-2",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-11/paragraph-2.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "schedule/11/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In this Schedule—\n“\"alternative finance investment bond”” (“\"bond buddsoddi cyllid arall”\") means arrangements to which section 564G of the Income Tax Act 2007 (c. 3) (investment bond arrangements) applies;\n“\"arrangements”” (“\"trefniadau”\") includes any agreement, understanding, scheme, transaction or series of any of those things (whether or not legally enforceable);\n“\"bond assets”” (“\"asedau bond”\"), “\"bond-holder”” (“\"deiliad bond”\"), “\"bond-issuer”” (“\"dyroddwr bond”\") and “\"capital”” (“\"cyflafaf”\") have the meaning given by section 564G of the Income Tax Act 2007 (c. 3);\n“\"prescribed”” (“\"rhagnodedig”\") means prescribed in regulations made by the Welsh Ministers;\n“\"qualifying interest”” (“\"buddiant cymwys”\") means a major interest in land other than a lease for a term of 21 years or less.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 2 in force at 18.10.2017 by S.I. 2017/953, art. 2(e)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/2",
    "retrieved_at": "2026-10-29T20:18:12.749395+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."
}