{
  "url": "https://openlegislation.uk/wales-act-2014/schedule-2/paragraph-7",
  "json_url": "https://openlegislation.uk/wales-act-2014/schedule-2/paragraph-7.json",
  "legislation": "ukpga/2014/29",
  "legislation_title": "Wales Act 2014",
  "legislation_url": "https://openlegislation.uk/wales-act-2014",
  "path": "schedule/2/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In section 108(1A) (linked transactions), for “the land to which it relates is in Scotland” substitute\n“—\n(a) the transaction relates to land in Scotland, or\n(b) the transaction relates to land in Wales (whether by virtue of section 48A(2) or otherwise).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 7 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/7",
    "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."
}