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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "anaw/2016/6",
        "title": "Tax Collection and Management (Wales) Act 2016",
        "provisions": "s. 38(5)",
        "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016"
      },
      "affecting": {
        "id": "anaw/2017/1",
        "title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
        "provisions": "Sch. 23 para. 5(e)",
        "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017"
      },
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      "in_force_date": "2018-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "anaw/2016/6",
        "title": "Tax Collection and Management (Wales) Act 2016",
        "provisions": "s. 65(2)(a)",
        "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016"
      },
      "affecting": {
        "id": "anaw/2017/1",
        "title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
        "provisions": "Sch. 23 para. 26(b)",
        "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2018-04-01"
    }
  ],
  "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."
}