{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-21/paragraph-1",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-21/paragraph-1.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/21/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A compulsory purchase facilitating development is relieved from tax.\n(2) In this paragraph—\n“\"compulsory purchase facilitating development”” (“\"pryniant gorfodol sy'n hwyluso datblygiad”\") means a land transaction under which the buyer acquires a chargeable interest pursuant to a compulsory purchase order made by the buyer for the purpose of facilitating development by another person;\n“\"development”” (“\"datblygiad”\") has the meaning given by the Town and Country Planning Act 1990 (c. 8) (see section 55 of that Act).\n(3) For the purposes of sub-paragraph (2), it does not matter how the acquisition is effected (so that the provision applies where the acquisition is effected by agreement).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/schedule/21/paragraph/1",
    "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."
}