{
  "url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018/regulation-2.json",
  "legislation": "wsi/2018/126",
  "legislation_title": "The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-transitional-provisions-wales-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the FA 2003” (“DC 2003”) means the Finance Act 2003 ;\n“the FA 2009” (“DC 2009”) means the Finance Act 2009 ;\n“the LTT Act” (“y Ddeddf TTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017;\n“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 ;\n“HMRC” (“CThEM”) means Her Majesty's Revenue and Customs (within the meaning of section 4 of the Commissioners for Revenue and Customs Act 2005 ); and\n“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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2003 c. 14."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2009 c. 10."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2014 c. 29."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "2005 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/126/regulation/2",
    "retrieved_at": "2026-10-28T23:24:10.253448+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."
}