{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-18/paragraph-2C",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-18/paragraph-2C.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/18/paragraph/2C",
  "kind": "paragraph",
  "number": "2C",
  "heading": null,
  "text": "(1) A body of persons or trust meets the registration condition if—\n(a) in the case of a body of persons or trust that is a charity within the meaning of section 10 of the Charities Act 2011 (c. 25), condition A is met, and\n(b) in the case of any other body of persons or trust, condition B is met.\n(2) Condition A is that the body of persons or trust has complied with any requirement to be registered in the register of charities kept under section 29 of the Charities Act 2011.\n(3) Condition B is that the body of persons or trust has complied with any requirement to be registered in a register corresponding to that mentioned in condition A kept under the law of Scotland or Northern Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/2C",
    "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."
}