{
  "url": "https://openlegislation.uk/wales-act-2014/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/wales-act-2014/schedule-2/paragraph-1.json",
  "legislation": "ukpga/2014/29",
  "legislation_title": "Wales Act 2014",
  "legislation_url": "https://openlegislation.uk/wales-act-2014",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows.\n(2) In subsection (3), at the end of paragraph (c) add “ or a Welsh transaction ”.\n(3) After subsection (3A) insert—\n“(3B) In subsection (3) “Welsh transaction” means the acquisition of—\n(a) an estate, interest, right or power in or over land in Wales, or\n(b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 has effect as specified by The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018 (S.I. 2018/214), art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/29/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T09:07:17.954757+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."
}