{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-2/paragraph-21",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-2/paragraph-21.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/2/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "The following Table lists expressions defined or otherwise explained in this Schedule.\nTable 1\nExpression\nParagraph\n“\"additional notional land transaction”” (“\"trafodiad tir tybiannol ychwanegol”\")\nParagraph 8(3)\n“\"assignment of rights”” (“\"aseinio hawliau”\")\nParagraph 6\n“\"contract”” (“\"contract”\")\nParagraph 20\n“\"free-standing transfer”” (“\"trosglwyddiad annibynnol”\")\nParagraph 12\n“\"notional land transaction”” (“\"trafodiad tir tybiannol”\")\nParagraph 8(1)\n“\"original buyer”” (“\"prynwr gwreiddiol”\") and “\"original contract”” (“\"contract gwreiddiol”\")\nParagraph 2(1)(a) (but see also paragraph 15(4))\n“\"part of the subject-matter of the original contract”” (“\"rhan o destun y contract gwreiddiol”\")\nParagraph 4(1)\n“\"pre-completion transaction”” (“\"trafodiad cyngwblhau”\")\nParagraph 3\n“\"qualifying subsale”” (“\"is-werthiant cymwys”\")\nParagraph 19(6)\n“\"subject-matter”” (“\"testun”\") (of a precompletion transaction)\nParagraph 4(3)\n“\"transfer”” (“\"trosglwyddiad”\")\nParagraph 20\n“\"the transferee”” (“\"y trosglwyddai”\") (in relation to a pre-completion transaction)\nParagraph 3(1)(a)\n“\"the transferor”” (“\"y trosglwyddwr”\") (in relation to a pre-completion transaction)\nParagraph 4(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 21 in force at 1.4.2018 by S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/21",
    "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."
}