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
- M2
- M3
- M4