{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-187A",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-187A.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/187A",
  "kind": "section",
  "number": "187A",
  "heading": "Crown application for the purposes of Land Transaction Tax",
  "text": "(1) In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—\n(a) Part 3;\n(b) Part 4 (other than Chapter 6);\n(c) Part 6 (other than sections 157A, 160 and 161(2)(b));\n(d) Part 7 (other than sections 168, 169 and 170);\n(e) Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 182 and 183);\n(f) sections 190 and 191.\n(2) But Part 4 does not apply to Her Majesty in Her private capacity (within the meaning of section 38(3) of the Crown Proceedings Act 1947 (c. 44)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 187A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 66; S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/187A",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}