# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2


This Schedule is arranged as follows—
(a) paragraph 3 identifies the transactions to which this Schedule applies,
(b) paragraph 4 defines key terms,
(c) paragraph 5 provides for the amount of tax chargeable,
(d) paragraphs 6 and 7 make further provision about how the tax is calculated, and
(e) paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.

---
Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.