OpenLegislation

Regulation 2 Interpretation

England and Wales

In these Regulations—

  • “the FA 2003” (“DC 2003”) means the Finance Act 2003 M1;

  • “the FA 2009” (“DC 2009”) means the Finance Act 2009 M2;

  • “the LTT Act” (“y Ddeddf TTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017;

  • “the commencement date” (“y dyddiad cychwyn”) means such date as is appointed by order by the Treasury under section 16(4) of the Wales Act 2014 M3;

  • “HMRC” (“CThEM”) means Her Majesty's Revenue and Customs (within the meaning of section 4 of the Commissioners for Revenue and Customs Act 2005 M4); and

  • “a section 16(6) event” (“digwyddiad adran 16(6)”) means one of the events listed in paragraphs (a) to (c) of section 16(6) of the Wales Act 2014.

Annotations

Marginal citations

M1

2003 c. 14.

M2

2009 c. 10.

M3

2014 c. 29.

M4

2005 c. 11.