Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

[^key-5486a52d933dcddeb697415b786c4029]: Sch. 11 para. 15 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-b1c8fe78a2340a2aa01d2be3ad7e2b4d]: Sch. 11 para. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ad253671e11d15c46ad464edb2baa94b]: Sch. 11 para. 19 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4a37d1631203720debf4759bc744516b]: Sch. 12 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-a121d4e0d999415019ae445b7a375c03]: Sch. 12 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-972a3bd6e9464e6e86b38a5db766907c]: Sch. 12 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-c88aa1bc4f3a960df45714f8a9d6898d]: Sch. 12 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ef095df872d1a3dbe1777d108f2da65b]: Sch. 12 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-5ec07f626eded0fd8e1294ec4eab25b7]: Sch. 13 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-6036701968b002533b219cb96d57da9e]: Sch. 13 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-531c8a744edb63c6127f2fc8a7d84282]: Sch. 13 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-98e7a8b2efe2e83516663f3cab77913f]: Sch. 13 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-290f5a35881c4e754aa16c4357636f28]: Sch. 13 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-812ebebc96ca9868ed002f81b040d7b3]: Sch. 13 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-9518d334fd4a5a36e4b90041fa9226e2]: Sch. 13 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-cc17e69ed1948908fe42e8592fb862e1]: Sch. 13 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-0c365e7d4f8de24aef0f0e9432fc3d78]: Sch. 14 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-6c726d420a508bad41d99d28db21f484]: Sch. 14 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-a3482b3757493267fe70c229d0fd8305]: Sch. 14 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4671ed7a9d794c98866b902be39f5105]: Sch. 14 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-97c490fe1f6abd4536c42fa809198092]: Sch. 14 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-6b1f28396709ada98b9fa65482d8e83a]: Sch. 14 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-73d8c03947e44bce414680f2b914e69c]: Sch. 14 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-50e13c3d5f5c7fe14b0eceb01534cad3]: Sch. 14 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-7f930a7a0ccc321eae9741cecd264b1b]: Sch. 14 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-959636fbbb7e95bd4697c145b93c9a42]: Sch. 14 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-d51909ce1004f3b3cd06824ac3b83d25]: Sch. 15 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-17b152c9c523a047b4edb84bcf6c7285]: Sch. 15 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-8b3816b8d5872e6ac4de53136685c9e1]: Sch. 15 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-5a10c296e3a3c932e489d0d604923f5c]: Sch. 15 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-f5c5d5ac028aaf650559d930dc2e589f]: Sch. 15 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-867f2d6050a78c2e30ce2281dd8d39de]: Sch. 15 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-3c4680cbdff7cf5d8f99941635c90a01]: Sch. 15 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-7bb095e026b974f06611b3daed5364b5]: Sch. 15 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-cff6616cf5aafbebd9c6b7570319431e]: Sch. 15 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-0c0e8846585f7dae649eb507196ca53e]: Sch. 15 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-38a0f94de9158647654eb333d09f775a]: Sch. 15 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-b02808423e30e91cb2f12b7daa742785]: Sch. 15 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-34f3da65d2f13098bdb744e9f3441a8b]: Sch. 15 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-e7ae22cf88a39e7e2812aa3320e27288]: Sch. 15 para. 14 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ee38bcfd4abbcfc5ec5ca0d9ed3e255e]: Sch. 15 para. 15 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-e6b6f8a8f9d7d0d0d47f882accb2ed2e]: Sch. 15 para. 16 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ec0fcc637ed0427f635299f729385a6f]: Sch. 15 para. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-7576f67a3b977fc5bd424f974e06e25d]: Sch. 15 para. 19 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-95bdf6b3c2103ef0a25cffedb32b119a]: Sch. 16 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-644cdac19000784644bf48f5030a1b53]: Sch. 16 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-f4cdb2675c54119e6d9c56206ef49900]: Sch. 16 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-71f834998b0f5092babe071b5230f9b6]: Sch. 16 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-8ac7a4c37358b99fe1a4d3b989ccaff0]: Sch. 16 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-3f840c844c7df463aa5c38baf46f870f]: Sch. 16 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-313d5c6c6551052794dbec521399172b]: Sch. 16 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4749f8cd6b5ae67d5f69a41d4bde8bf3]: Sch. 16 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-bf2fc6ab701114ccd4fc1bb34281a57f]: Sch. 16 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-099a8cf4af78a5fd015e76f72bbed483]: Sch. 16 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4ef13b02aa1579df182a8f1f0d263634]: Sch. 16 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-d979a16ddf68a3220c8c497fe1910081]: Sch. 16 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-616daf688b8ecb0043c5c6cfe058e156]: Sch. 16 para. 14 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-79056e25457cb9d4f4e868b08f0d8335]: Sch. 17 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-b4ef016e05befd02ddf94a2d4c6ad387]: Sch. 17 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-2255a6eb75670219d0e5313444355aef]: Sch. 17 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-6e01a5bfcb40d49d8a854e3b04cb801e]: Sch. 17 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4fa216e8c62e8ccead5a9dc93c810b8d]: Sch. 17 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-719fc1f139a5ede8f2cd1f0eb18afd4b]: Sch. 17 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-cf15d99ee0eebb58b42c801427aa2b65]: Sch. 17 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-3cccb08e657ad37cfd18603038aa167c]: Sch. 17 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-11b1d8e18b96c2acccb1885d1da9dd7b]: Sch. 17 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ba83a3155ae4c6c1e20e14f5ddfb6e9d]: Sch. 18 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-2dfe3290f56cd6a776e179c420fc6f14]: Sch. 18 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-7636402b9f63f40af023f8057df8819c]: Sch. 18 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-49f125fb246e56a64ba6eb883b6b80f7]: Sch. 18 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-a949195011b38acdb8275c0356212ed6]: Sch. 18 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-d8cff59f6de4f4ae0f1a84a4e1cd0c9a]: Sch. 18 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-8fbbe4dd64a01e902b1922cb8da830b2]: Sch. 18 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-864648b4cc38db2b0c666bbb4b610aa4]: Sch. 18 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-1ed20875b6ea2404d72fbb97a7076c75]: Sch. 18 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-c6ba46cb1a50de44bf4c6184065cf6b3]: Sch. 19 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-76d35143a9a0a3309b3a0e8b6c3e134d]: Sch. 19 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-f029a72a24b50c6d5b976176b2151bc9]: Sch. 19 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-9870393053fe1d0ce54441c579c6cac4]: Sch. 20 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-3d14d17c1b2fca880a09e29dc6913310]: Sch. 20 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-d50d6bf3cf086d59ee80a2eb6993fa1e]: Sch. 21 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-6f69d274819313fcafe610844e699d42]: Sch. 21 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-0dbb8d1a03f98c83bc589e3cdf8b2a4d]: Sch. 22 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-68b0881397ef8b54677929c8e978574b]: Sch. 22 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-e3065fc29a3de60a2fd4f32b2b3c6b80]: Sch. 22 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-f5f31512d38f976d47b87a347ff3280c]: Sch. 22 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-ebbe0f52b2c9bd0fb687ea1c1933ef0f]: Sch. 22 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-b6afdefcbacc2d90ec0c5209e0ae47ed]: Sch. 22 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-21836ae3f15b11d429461cb22a88945d]: Sch. 22 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-cc603581459da6002cc1a3d5d7d017e7]: Sch. 22 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-3ac42c9ed03c91273a7dda45ab7cbf20]: Sch. 22 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-55b74dd87808f79d7d5563e0dd48c93f]: Sch. 22 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-962c249065eb24741eaab4e457b31c77]: Sch. 22 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-0ffe4dbbbb4c84deca39b4d7127bb57e]: Sch. 22 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-863046ad064b68f9aa7b32a9dc8d5962]: Sch. 23 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-65407bff6e838790fc3ec1034abe79c2]: Sch. 23 para. 22 in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-93f710fc9a41f993fa1f8eba1aa728b6]: S. 9(1)-(5)(7)-(9) in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-28966187d9d01f680cbf9af4829710d7]: S. 24(2)-(10) in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-2d724366c581b4bbc41980b315774701]: S. 30(2)-(6) in force at 1.4.2018 by S.I. 2018/34, art. 3

[^key-4b1a28892210175e4524a70fe2b228d0]: Words in Sch. 5 para. 7(a) inserted (1.4.2018) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendment to Schedule 5) Regulations 2018 (S.I. 2018/125), regs. 1(2), 2(a)

[^key-0f227e1f044968d6cea123163ccd2b84]: Words in Sch. 5 para. 16(a) inserted (1.4.2018) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendment to Schedule 5) Regulations 2018 (S.I. 2018/125), regs. 1(2), 2(b)

[^key-345be75dab1e1429f2f6581a10903108]: Words in s. 30(3) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(a)

[^key-19c7b7af927e3e52814ca4f23f8a9ce7]: Words in Sch. 15 para. 1(2)(a) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(aa)

[^key-85e16782cb6d406c11eb08b95c398847]: Sch. 15 para. 1(2)(d) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(i)(bb)

[^key-945cb554952042fcfef2e892348dc0a6]: Words in Sch. 15 para. 2(1) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(aa)

[^key-571e04ee0018961da62baf9545631d9d]: Words in Sch. 15 para. 2(2) substituted (26.1.2019) by The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(bb)(i)

[^key-cdfb53a9efc12b608a13801889470c56]: Sch. 15 para. 2(2)(b) and word omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(bb)(ii)

[^key-33d4ceb585610ae12f6a2f9f5b1aaa3a]: Sch. 15 para. 2(4) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(cc)

[^key-09e1a6a1609bf3748b826d59a3d1c141]: Sch. 15 para. 2(5) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(dd)

[^key-61fbac3b6be120fe31c858e6e3f738ac]: Words in Sch. 15 para. 2(6) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(ii)(ee)

[^key-0492b358f90cfedd1bae801be080601e]: Sch. 15 para. 3(1)(a)(ii) and word omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(c)

[^key-735bea7a4ad1e5a1c423323da4996292]: Sch. 15 para. 5(1)(a)(ii) and word omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(d)

[^key-1be0166030eaa3558075b53f519fa191]: Sch. 15 para. 9(1)(b) and word omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(e)(i)

[^key-7bfd83fa94f2374bbba75fd708b8e0ca]: Sch. 15 para. 9(4) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(e)(ii)

[^key-f02766bdc8aa3a2d77b3356cd6abd955]: Sch. 15 para. 9(5) omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(e)(iii)

[^key-8d9ab9ada0c08b8cb7a7b6812e6aaf5b]: Sch. 15 para. 18 omitted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(f)

[^key-76b52465ae178206ad1061013e4a6158]: Sch. 15 Pt. 2 title substituted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(iii)(aa)

[^key-695372424e7137739711be424bdcce7f]: Sch. 15 para. 2 heading substituted (26.1.2019) by virtue of The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019 (S.I. 2019/110), regs. 1, 4(b)(iii)(bb)

[^key-fd9d5c2a5450a687a1339c70d2b0df9e]: Words in Sch. 6 para. 16(1)(h) substituted (3.4.2019) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(3), 2

[^key-e3967c1866138be95229d31956b86cec]: S. 10(5)(b) excluded (temp.) (27.7.2020) by The Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020 (S.I. 2020/794), regs. 1(2), 2(3) (with reg. 2)

[^key-4962ef133a39f2f4e52cd7e81ed23b54]: Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-49fb6df464ebb45458ec336ccf49fb72]: S. 36(6) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(2)(a) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-804592eb17f11b826813b56aaf673106]: Word in s. 36(12) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(2)(b)(i) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d86ff3e135184e2f988b70649bccbe5d]: Words in s. 36(12) omitted (31.12.2020) by virtue of The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 6(2)(b)(ii) (with reg. 6(3)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-61f94299c453ecdef59eeb548c45f5aa]: Words in s. 36(12) omitted (31.12.2020) by virtue of The Retained EU Law (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2019 (S.I. 2019/1281), regs. 1(2), 10; 2020 c. 1, Sch. 5 para. 1(1)

[^key-20cfe0134215a9b5a4e45a0a091ece71]: Sch. 18 para. 1(aa) inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(2) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-bf9badd2900585cc235acbb4fe783b08]: Words in Sch. 18 para. 2(3)(a) substituted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(3) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d54c28db41afdb8213952124f16f5ed6]: Sch. 20 para. 1(4)(k) omitted (21.1.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), s. 175(1)(e), Sch. 9 para. 47

[^key-834716e1c5bd8edfdf3459c4bd713805]: Sch. 20 para. 1(4)(da) inserted (1.4.2021) by The Corporate Joint Committees (General) (Wales) Regulations 2021 (S.I. 2021/327), reg. 1(2), Sch. 3 para. 3

[^key-8ecd611a24762fb6146e85ba647ac90e]: Words in Sch. 3 para. 3(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 59(2)(a); S.I. 2022/283, reg. 2

[^key-83effdfc4c6af648688ad7ecd17b76a3]: Words in Sch. 3 para. 3(b) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 59(3)(a); S.I. 2022/283, reg. 2

[^key-a3026e87adbfd809b1d35d109e57b573]: Act: power to modify conferred (9.9.2022) by Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2), ss. 1, 9 (with s. 2(4)-(6))

[^key-5954afce12a082dc218a01c6d443e29b]: Sch. 5 para. 38 and crossheading inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 7

[^key-8c305403af75b6dcf8e3491d99839b23]: Sch. 5 para. 8(2A)-(2C) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(3)

[^key-a360ea22f5d4463f1f721aa185ea3af5]: Sch. 5 para. 8(4A)-(4E) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(5)

[^key-e6b47bd268b678a429f0b687cd2bb3d3]: Words in Sch. 5 para. 8(2)(b) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(2)(a)

[^key-e31391deb94261d3621859038e49a6ca]: Words in Sch. 5 para. 8(2)(d) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(2)(b)

[^key-be6cb84c9f361040df16358f015392a3]: Words in Sch. 5 para. 8(4)(b) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(4)(a)(i)

[^key-668901ad0a71aac6e97df13587639304]: Words in Sch. 5 para. 8(4)(b) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(4)(a)(ii)

[^key-b72505a22eea1810ab94b345b02c49af]: Words in Sch. 5 para. 8(4)(c) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(4)(b)

[^key-203aa4f8ba7a2014789b319c2faf3d7d]: Words in Sch. 5 para. 8(5) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 3(6)

[^key-f37497c3dad2f787289a8b9c98a2d2da]: Sch. 5 para. 17(2A)-(2C) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(3)

[^key-f04fd20c4890a6b92ead4cf6fff9566a]: Sch. 5 para. 17(4A)-(4E) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(5)

[^key-12ad6320811e408e5f5a09e0d1b0210a]: Words in Sch. 5 para. 17(2)(b) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(2)(a)

[^key-73bc517295a478b2ea641f6e1891d505]: Words in Sch. 5 para. 17(2)(d) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(2)(b)

[^key-bcff7d450ae0fd09aadfcf037bf64ac4]: Words in Sch. 5 para. 17(4)(b) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(4)(a)(i)

[^key-2d2e367ca9e8d758822fb8bbf1ce3fdd]: Words in Sch. 5 para. 17(4)(b) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(4)(a)(ii)

[^key-75cabd0b22b49520800d0bd550acb22b]: Words in Sch. 5 para. 17(4)(c) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(4)(b)

[^key-4815a7cd3a83db71caac3ae926c69162]: Words in Sch. 5 para. 17(5) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 4(6)

[^key-773f36592377597c41d61d5669200c43]: Sch. 5 para. 23(7)-(10) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 5(2)

[^key-cc1a9daf90ef6e930e54a023ff8c6c7c]: Word in Sch. 5 para. 35(3)(d) omitted (12.7.2024) by virtue of The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 6(2)

[^key-07a86b59f0804b149f66abaf19c65067]: Sch. 5 para. 35(3)(f)(g) inserted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 6(3)

[^key-1f1aeb20cdbccd3c4ce3ad59dc6a0ba6]: Sch. 5 para. 35(4)(b) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 6(4)(a)

[^key-885f17ffdbce6984af45967c331003a4]: Sch. 5 para. 35(4)(e) substituted (12.7.2024) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 6(4)(b)

[^key-26f142cfc254fdfde6ebb1b7876ca76c]: Sch. 6 para. 22(7) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(4)(d)

[^key-b075d1615d927c9037531bd0c86a36a5]: Sch. 21A inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(5)

[^key-06021151c08ed3a028277d7c4c808442]: Words in s. 30(1) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(a)

[^key-da175d0dd1183829b5cc5e4e17a9b1f0]: Words in s. 30(2) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(b)

[^key-b927bb487e79544cbe36fbdd1642e737]: Words in s. 30(3) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(2)(c)

[^key-44e6282af5d530960dc553e134d003f5]: S. 49(3A) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(3)(c)

[^key-09613e1b0748eef4f788fb6e6aa7d976]: S. 49(1)(f) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(3)(a)

[^key-47cefa21533319b3ec1fc773f29855fc]: S. 49(3)(f) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(3)(b)

[^key-bbd0d0b6a5ee5440c61d03f7d6a9a6ec]: Sch. 6 para. 22(4)(g) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(4)(a)

[^key-b6027d1ef501f78834cf57e65c99be62]: Words in Sch. 6 para. 22(5) substituted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(4)(b)

[^key-436fb16b52e6fbe7f8da181116138b5a]: Sch. 6 para. 22(6)(d) inserted (26.11.2024) by The Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations 2024 (S.I. 2024/1193), regs. 1(2), 2(4)(c)

[^key-0834b8bef4700bd76311f49656a5478b]: Sch. 21A para. 2 substituted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(2)

[^key-57b942923c958678b54bd4f1fbf9b75b]: Sch. 21A para. 5 renumbered as Sch. 21A para. 5(a) (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(a)

[^key-dabb498709dd0c0d77cf99e0af2b632e]: Words in Sch. 21A para. 5(a) inserted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(b)

[^key-449cf84165590fb83fb2727379a92169]: Sch. 21A para. 5(b) inserted (23.1.2025) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025 (S.I. 2025/54), regs. 1(2), 2(3)(c)

[^key-3721e3ffd773c96b384921d138263d91]: Sch. 13 para. 7A inserted (7.2.2025) by The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2025 (S.I. 2025/119), regs. 1(2), 3 (with reg. 4)

[^key-22902df36239e555823ac1fd071a2173]: Sch. 15 para. 2(3)(e) omitted (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 17(a)

[^key-ae0b00e1010ebbb846651e830bf1e0af]: Sch. 15 para. 9(3)(c) omitted (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 17(b)

[^key-eb48f36f59a807661942d5f1f24823b7]: Sch. 15 para. 10(8)(c) omitted (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 17(c)

[^key-3457f6b873e8393c413f8acff53225da]: Words in Sch. 15 para. 19(3) omitted (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 17(d)

[^key-00c58864a35279054a2a6d8953d35779]: Sch. 21A para. 2(c) inserted (21.11.2025 at 12.00 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209), regs. 1(2), 2(2)

[^key-500568eab78e0d494bcf5c9f65dc0cc2]: Sch. 21A para. 2(d) inserted (21.11.2025 at 12.01 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210), regs. 1(2), 2(2)

[^key-6c6351eae1ef91f5bbc96bd3a5a8c5d0]: Sch. 21A para. 5(c) inserted (21.11.2025 at 12.00 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209), regs. 1(2), 2(3)

[^key-e0ff57a882014743e5f4078cec4ee783]: Sch. 21A para. 5(d) inserted (21.11.2025 at 12.01 a.m.) by The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210), regs. 1(2), 2(3)

[^key-88d97598f2e0bd09d25cde5c63e88aa9]: Sch. 5 para. 9A and cross-heading inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 2(3)

[^key-214c1135531d5edf7f500e620e898a71]: Sch. 5 para. 18A and cross-heading inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 3(4)

[^key-d65ca41eb3b45a4235e8e4bbb0a9975d]: Sch. 5 para. 20A and cross-heading inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 4(3)

[^key-d4833e776cfc093fde84234bbc0c1b78]: Sch. 5 para. 21A and cross-heading inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 4(5)

[^key-33dc487dfbaeba31670b13b6615f75f8]: Sch. 5 para. 38 heading substituted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 6(2)

[^key-3e07852d2ed958b583305ed19fc74069]: Sch. 5 paras. 23A, 23B and cross-heading inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 5(2)

[^key-f85b047a52a6b9f49ecf97cce621f302]: Sch. 5 para. 13(6) inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 3(2)

[^key-82b5c59e737e474af4aca5424be7a8e3]: Sch. 5 para. 21(5A) inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 4(4)

[^key-708f9793d15e888c4d9dbfe1a8172d33]: Words in Sch. 5 para. 38 inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 6(3)

[^key-be420de7e8fc996fa3c9e327555ae628]: Word in Sch. 13 para. 6(2) substituted (13.2.2026) by The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2026 (W.S.I. 2026/40), regs. 1(2), 2 (with reg. 3)

[^key-3d9e0432299e54c25f86e89c506edce2]: Word in Sch. 5 para. 3(5)(a) omitted (13.2.2026) by virtue of The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 2(2)(a)

[^key-70d338f2536bac1b6b26c555843ca299]: Sch. 5 para. 3(5)(c) and word inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 2(2)(b)

[^key-34375e5c47acf70f6a594428250d6dad]: Word in Sch. 5 para. 15(7)(a) omitted (13.2.2026) by virtue of The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 3(3)(a)

[^key-801dd0907573aa7962d549f8f567394c]: Sch. 5 para. 15(7)(c) and word inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 3(3)(b)

[^key-d0a781523eed0a6d196e5ea692292599]: Sch. 5 para. 20(1A) inserted (13.2.2026) by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 4(2)(a)

[^key-2024ecf386ba63ecc94b98225a55f529]: Word in Sch. 5 para. 20(2) omitted (13.2.2026) by virtue of The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2026 (W.S.I. 2026/42), regs. 1(2), 4(2)(b)

Meaning of “charity”

2A

For the purpose of this Schedule, “charity” means a body of persons or trust that—

• (a) is established for charitable purposes only,

• (b) meets the jurisdiction condition (see paragraph 2B),

• (c) meets the registration condition (see paragraph 2C), and

• (d) meets the management condition (see paragraph 2D).

Meaning of “charity”: jurisdiction condition

2B

• (1) A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of a relevant UK court in the exercise of its jurisdiction with respect to charities.

• (2) A “relevant UK court” means—

• (a) the High Court,

• (b) the Court of Session, or

• (c) the High Court in Northern Ireland.

Meaning of “charity”: registration condition

2C

• (1) A body of persons or trust meets the registration condition if—

• (a) in the case of a body of persons or trust that is a charity within the meaning of section 10 of the Charities Act 2011 (c. 25), condition A is met, and

• (b) in the case of any other body of persons or trust, condition B is met.

• (2) Condition A is that the body of persons or trust has complied with any requirement to be registered in the register of charities kept under section 29 of the Charities Act 2011.

• (3) Condition B is that the body of persons or trust has complied with any requirement to be registered in a register corresponding to that mentioned in condition A kept under the law of Scotland or Northern Ireland.

Meaning of “charity”: management condition

2D

• (1) A body of persons or trust meets the management condition if its managers are fit and proper persons to be managers of the body or trust.

• (2) In this paragraph “managers”, in relation to a body of persons or trust, means the persons having the general control and management of the administration of the body or trust.

• (3) Sub-paragraph (4) applies in relation to any period throughout which the management condition is not met.

• (4) The management condition is treated as met if WRA consider that—

• (a) the failure to meet the condition has not prejudiced the charitable purposes of the body or trust, or

• (b) it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.

Other definitions

38

• (1) For the purposes of this Schedule—

• “emergency” (“argyfwng”) has the meaning given by section 19 of the Civil Contingencies Act 2004 (c. 36) and is not restricted to events or situations in relation to which powers are exercised under that Act;