LegalizeReform history
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
19 versions
· 2017-05-24
2026-02-13
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-11-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-09-10
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-02-07
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-01-23
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-11-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-07-12
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2022-09-09
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-01-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-12-31
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-07-27
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-04-03
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-01-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2018-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
Changes on 2018-04-01
@@ -3281,7 +3281,7 @@
A transaction is not a higher rates residential property transaction under paragraph 3 if the main subject-matter of the transaction is a major interest in a dwelling—
- (a) in which, immediately before the effective date of the transaction, the buyer had another major interest, and
- (a) in which, immediately before the effective date of the transaction, the buyer or the buyer’s spouse or civil partner had another major interest, and
- (b) which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.
@@ -3501,7 +3501,7 @@
Paragraph 15 does not apply if the main subject-matter of the transaction is a major interest in the qualifying dwelling referred to in paragraph 15(1)(a), and that dwelling is one—
- (a) in which, immediately before the effective date of the transaction, the buyer had another major interest, and
- (a) in which, immediately before the effective date of the transaction, the buyer or the buyer’s spouse or civil partner had another major interest, and
- (b) which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.
@@ -9792,19 +9792,19 @@
#### Overview of Act
#### Land transaction tax
#### Regulations specifying tax bands and tax rates
#### Land transaction
#### Procedure for regulations specifying tax bands and tax rates
#### Leases
#### Companies
#### Duty to make a return
#### Unit trust schemes
#### Notifiable transactions
#### General anti-avoidance rule
#### Meaning of tax
#### Meaning of major interest in land
The Schedules to this Act are arranged as follows—
@@ -10404,60 +10404,954 @@
## Editorial notes
[^key-00662330bb75c96c5db29d4ac483ceda]: [Sch. 23 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/37) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-0244cb95d734ae07f00e235b9ab053c2]: [S. 20](https://www.legislation.gov.uk/anaw/2017/1/section/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-02ab24ac08cc7794a57361a987c4bdb6]: [Sch. 5 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/28) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-03300a8a94ecf20af381f2f338eabe3c]: [S. 10](https://www.legislation.gov.uk/anaw/2017/1/section/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-03e85bc0e53db384e6aadaa218036dba]: [S. 24(1)](https://www.legislation.gov.uk/anaw/2017/1/section/24/1)[(11)](https://www.legislation.gov.uk/anaw/2017/1/section/24/11) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-04038ccd752df74398fe6e3c7a364899]: [Sch. 11 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-04742b5ad7066f6e79621398f1432e3e]: [Sch. 3 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-047f06cb2b8a6610319ad2bd3bab8abb]: [Sch. 7 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-049b1015bdf44d1eebe8a62c6053e4c7]: [Sch. 23 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-052248f7382717b4acd54a1cadc44609]: [Sch. 4 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0644dd07a7d4992e250b8bcdf00a1329]: [Sch. 7 para. 27](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/27) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-06560bc447c7a413a8903491d721f8cc]: [Sch. 23 para. 45](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/45) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0659fcd72ca7e98dc6016eda05935406]: [Sch. 7 para. 41](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/41) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-07ea300d86462ff15b6fe165cad3324d]: [S. 58](https://www.legislation.gov.uk/anaw/2017/1/section/58) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0813476c1293aa5fc2169170555bf761]: [Sch. 6 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-08f5d3f76f0a72bfe7c2132ef654bbaa]: [Sch. 3 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-096531c913e14b534292932a11a74617]: [Sch. 6 para. 27](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/27) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-099a8cf4af78a5fd015e76f72bbed483]: [Sch. 16 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0ab06f3194526f05175e482b305a172a]: [S. 7](https://www.legislation.gov.uk/anaw/2017/1/section/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0b4051d510feb0b58b7fc24369b9c01e]: [Sch. 6 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/24) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0c0e8846585f7dae649eb507196ca53e]: [Sch. 15 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0c1646985a0c501e4c5e0c7b643ab7a9]: [Sch. 7 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0c365e7d4f8de24aef0f0e9432fc3d78]: [Sch. 14 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0d49fce90fac64cd8bf1ca17465fe76d]: [Sch. 6 para. 26](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/26) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0d72c56737bba9a8de06a6b1081d1aad]: [Sch. 11 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0dbb8d1a03f98c83bc589e3cdf8b2a4d]: [Sch. 22 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0dfcaad28c53f4021be411743c4ca99d]: [Sch. 6 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/37) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0e5156b1e03715cb76022ac9dbc160b9]: [Sch. 8 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0ec5efd574872ddd565f86d72a21d992]: [Sch. 2 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0f227e1f044968d6cea123163ccd2b84]: Words in [Sch. 5 para. 16(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/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)](https://www.legislation.gov.uk/wsi/2018/125), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/125/regulation/1/2), [2(b)](https://www.legislation.gov.uk/wsi/2018/125/regulation/2/b)
[^key-0f6681e1e9a96dab11fb1003efb7857f]: [Sch. 2 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-0ffe4dbbbb4c84deca39b4d7127bb57e]: [Sch. 22 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1054ccc210403cf297c8c74efe3b4797]: [Sch. 10 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-11b1d8e18b96c2acccb1885d1da9dd7b]: [Sch. 17 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-12dd4230dca2504bb28cedd2f4cd162d]: [Sch. 10 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-13cf41aa31bfc679f0bdf55c918909c2]: [Sch. 2 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-156e63a7ee30d26d17e6da3a8f1f1798]: [Sch. 11 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1630387405ce1156ace85a654a1ea7e7]: [Sch. 2 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1685c27f67681f3d412215980dc1be3f]: [Sch. 23 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-17b152c9c523a047b4edb84bcf6c7285]: [Sch. 15 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-19b2fb49a41d1c1a181286a0c07abc31]: [Sch. 5 para. 33](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1b76beffa2c16908f71bd62878d8df6c]: [Sch. 6 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1cdb8b023a70d215fe9c49d2d3d3b55e]: [Sch. 7 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1d331251d38934e224a314f15b52fc84]: [S. 63](https://www.legislation.gov.uk/anaw/2017/1/section/63) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1d89933876a79bf75bb6400c1a4caead]: [Sch. 5 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/24) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1d8f77c3170614f4360f48b09f91021e]: [Sch. 23 para. 29](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/29) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1e9ee87e0d53ff0a68fcf59c99c4aac0]: [S. 46](https://www.legislation.gov.uk/anaw/2017/1/section/46) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1ed20875b6ea2404d72fbb97a7076c75]: [Sch. 18 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-1f765ca32b838b2d676664ad9f921674]: [Sch. 7 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/37) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-201d709793be4956bc7ea48eb6a56c5f]: [S. 29](https://www.legislation.gov.uk/anaw/2017/1/section/29) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-214924cf847dd4bb5921b634f475f2f7]: [Sch. 23 para. 53](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/53) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-21836ae3f15b11d429461cb22a88945d]: [Sch. 22 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2255a6eb75670219d0e5313444355aef]: [Sch. 17 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-229b42b1219a506c40bb6f9fb694b152]: [S. 21](https://www.legislation.gov.uk/anaw/2017/1/section/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-22fa397bcb20a5f0b7f8100b95ff6f2f]: [Sch. 23 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/24) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-23061f0c216cbae63c0e002655f8af2b]: [Sch. 23 para. 52](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/52) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-23c0bee42a3194aa3e16a4c5f1678e34]: [Sch. 4 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-241656ad3dcca03bb803409400743054]: [Sch. 11 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-24eba43305d75be74334c697556a0de7]: [S. 61](https://www.legislation.gov.uk/anaw/2017/1/section/61) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-257bedbe9b59ed435cfea401b3b6ae10]: [Sch. 23 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-25b35b4a0cf48f8a80202c7c49a4c70a]: [Sch. 6 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-25b895248c578a8f9bb8599cff666a37]: [Sch. 4 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-260dbc9e22b5fbe4b5fedf83a2faed9f]: [Sch. 7 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/35) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-276e021a3f8ad4a26cbb6c6dfcacc41e]: [Sch. 7 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/36) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-27a8d197a8ac630a9ac2e04e7c841c5b]: [Sch. 11 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/2) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/i)
[^key-27adf62f8c12467a0f6abdf1696d3a7d]: [Sch. 23 para. 41](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/41) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-28031bc1e09aa844f02f7e765363eb8e]: [S. 60](https://www.legislation.gov.uk/anaw/2017/1/section/60) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-28966187d9d01f680cbf9af4829710d7]: [S. 24(2)-(10)](https://www.legislation.gov.uk/anaw/2017/1/section/24/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-28f08aa2aa6ddf721c0e713f509f3aaa]: [Sch. 15 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-290f5a35881c4e754aa16c4357636f28]: [Sch. 13 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2a92616ae874d40d0bc3f175a0d28f3d]: [S. 10](https://www.legislation.gov.uk/anaw/2017/1/section/10) applied (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [3](https://www.legislation.gov.uk/wsi/2018/126/regulation/3)
[^key-2ac5bc4005788dad566338966d99c192]: Sch. 6 para. 36(1)(a)(2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2ac7d1622d03a68e35ee08acacc858a2]: [Sch. 7 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2aef2e62850604c52ea572449e7f549a]: [Sch. 9 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/9/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2b0392f0ee4004ae5e2026b5aa22ae39]: [Sch. 7 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2bf960bc4d6316009400d23692b2f41e]: [Sch. 6 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2bfd8102b16004849326b26921cc0087]: [Sch. 23 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2c1db154ab28b269ccb5a0043bb3a167]: [Sch. 7 para. 25](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/25) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2cbf8a1526bfbab2c69484e7863672cf]: [Sch. 6 para. 34](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2d724366c581b4bbc41980b315774701]: [S. 30(2)-(6)](https://www.legislation.gov.uk/anaw/2017/1/section/30/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2dc39b68873192deaec7c7a7e42c762b]: [Sch. 5 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2dfe3290f56cd6a776e179c420fc6f14]: [Sch. 18 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2e49110772f59c7b2bb1b1b7521af151]: [Sch. 5 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2f1543bcf9854954a99ff283747f8248]: [Sch. 5 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-2f1e937d4d54d4acb21595d8dffaecd0]: [Sch. 8 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-30bee32202effa792a4891c5c2a03256]: [Sch. 23 para. 56](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/56) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-313d5c6c6551052794dbec521399172b]: [Sch. 16 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-319f9618e0ad5f2e92656715ec9af4e7]: [Sch. 23 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-31bdff928e0b274f2f842536b1296ae5]: [Sch. 5 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3241d9405a571d0c5b1ef5213da72fac]: [Sch. 23 para. 51](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/51) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-33c28576f8c626fed97120530dedb649]: [Sch. 6 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-345476e5984ecf50040cc8a9bfcabd8b]: [Sch. 6 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3498a10ebc6c16ac2e16277e7fc4d3e1]: [Sch. 23 para. 40](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/40) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-34f3da65d2f13098bdb744e9f3441a8b]: [Sch. 15 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-352484e62d0bde42c021a65924ba9b27]: [Sch. 7 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-36ea11db32c1965c844c793ff7ac6b2e]: [Sch. 7 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3790418bffe921063c64da0ee45f86b9]: [Sch. 5 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/36) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-37a1467dd8c186b1b79511b24af6d8ef]: [S. 16](https://www.legislation.gov.uk/anaw/2017/1/section/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-37a2a3cd25ecc9def918c23bad1ee5bb]: [Sch. 23 para. 57](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/57) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-38a0f94de9158647654eb333d09f775a]: [Sch. 15 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-39dfb70dfb3f4eff60ebfccb4634985d]: [Sch. 23 para. 32](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/32) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3a022a6b950bf93bfdbf6078fc0ec63f]: [Sch. 23 para. 27](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/27) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3a4d73e7ee20fe9fcbb1ac5e55955036]: [Sch. 10 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3ac42c9ed03c91273a7dda45ab7cbf20]: [Sch. 22 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3b539b8eb80789f2d8044ca42f1d8862]: [Sch. 6 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3bba14569bc26ca95c03e9e9f98379fe]: [S. 17](https://www.legislation.gov.uk/anaw/2017/1/section/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3c4680cbdff7cf5d8f99941635c90a01]: [Sch. 15 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3cb74598db6c2904389b36130f2c0cee]: [S. 35](https://www.legislation.gov.uk/anaw/2017/1/section/35) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3cccb08e657ad37cfd18603038aa167c]: [Sch. 17 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3cd0399f382536c907b5e974502cc0e7]: [Sch. 23 para. 67](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/67) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3d14d17c1b2fca880a09e29dc6913310]: [Sch. 20 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3d37da5769815e6e262fb7f86aaa3c69]: [S. 32(1)](https://www.legislation.gov.uk/anaw/2017/1/section/32/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3e6a745c3a862335ea09aa1656a3088c]: [Sch. 7 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3ee7795aa7719583b3e28686297fb412]: Sch. 5 para. 7 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3f840c844c7df463aa5c38baf46f870f]: [Sch. 16 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-3fc9668561ee1609f47dbfc53397fc94]: [Sch. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4063d82324180ae68b1de9f41d5c7f44]: S. 30(1) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(d)](https://www.legislation.gov.uk/wsi/2017/953/article/2/d)
[^key-406b517ebf2e435da51a80e1cc135968]: [S. 36](https://www.legislation.gov.uk/anaw/2017/1/section/36) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-40820d4552fe775c3350ab83c77d99f9]: [Sch. 6 para. 25](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/25) modified (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [11](https://www.legislation.gov.uk/wsi/2018/126/regulation/11)
[^key-40d7e356e89706e02813ad5c13d15e3c]: [Sch. 6 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-40f3200b47d71875fca56b9f9f6bf03d]: [Sch. 7 para. 40](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/40) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4128907a1aa308fa45346f144ff72e27]: [Sch. 7 para. 29](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/29) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-419adb5683ed2242b6a19044e0dd9300]: [Sch. 7 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-434e158ad7e0a8388561a2890be1ed40]: Sch. 11 para. 18(4)(a)(5) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-44abfbda1959138ea9589c3ac14ffeaf]: [Sch. 5 para. 31](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/31) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4535d399e0438007a9f3cd189f7c3003]: S. 32(2) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(f)](https://www.legislation.gov.uk/wsi/2017/953/article/2/f)
[^key-4671ed7a9d794c98866b902be39f5105]: [Sch. 14 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-47226fe3e8f4899c48b3b53fff96f30c]: [Sch. 4 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4749f8cd6b5ae67d5f69a41d4bde8bf3]: [Sch. 16 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-481642f97fd54febc4d9c3e467106532]: [Sch. 11 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-48ce6e3c33cd32642ee1c5bca15412ab]: [Sch. 7 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-493fb0773a45a7a47b2df086a4b5c723]: [Sch. 7 para. 32](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/32) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-49f125fb246e56a64ba6eb883b6b80f7]: [Sch. 18 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4a2f824bad1949d470fada8a5d8af55f]: [Sch. 23 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/28) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4a37d1631203720debf4759bc744516b]: [Sch. 12 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/12/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4b1a28892210175e4524a70fe2b228d0]: Words in [Sch. 5 para. 7(a)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/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)](https://www.legislation.gov.uk/wsi/2018/125), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/125/regulation/1/2), [2(a)](https://www.legislation.gov.uk/wsi/2018/125/regulation/2/a)
[^key-4b351d419e28ca555f13364833005d1e]: [Sch. 7 para. 43](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/43) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4bd945068e3a348052b20e6adb6708b4]: [Sch. 5 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4c839a668b09ca1b009f074005075646]: [Sch. 7 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4d5d4666d29d056d003cd8fc6d6b96af]: [Sch. 23 para. 69](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-4ddeb5e1b4ba3f38db48fb8154387d23]: [S. 5](https://www.legislation.gov.uk/anaw/2017/1/section/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4ef13b02aa1579df182a8f1f0d263634]: [Sch. 16 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4f501b556773138499abdb11d5eaeddb]: [Sch. 2 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4fa216e8c62e8ccead5a9dc93c810b8d]: [Sch. 17 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-4faca517e5bfdab89a4f5b800751ec1e]: [Sch. 23 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5009965ae87b8d1b57d6dea78f6b7266]: [Sch. 23 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-50e13c3d5f5c7fe14b0eceb01534cad3]: [Sch. 14 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-51da0cfe4de5ee247b141e3fbcb474c5]: [S. 37](https://www.legislation.gov.uk/anaw/2017/1/section/37) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-526d515e40b378aa0b661139663c55a6]: [Sch. 8 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-52c368b8b983754710c9f0dd3400610b]: [Sch. 23 para. 44](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/44) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-531c8a744edb63c6127f2fc8a7d84282]: [Sch. 13 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5357f3c8deef3bc261fcc114b233406c]: S. 76 in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/i)
[^key-546b7a86fc79b654653d2f5643046794]: [S. 64](https://www.legislation.gov.uk/anaw/2017/1/section/64) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5486a52d933dcddeb697415b786c4029]: [Sch. 11 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-549c20fb9204387fb41aef4dea0987cf]: S. 65(1)-(4)(7)(a) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-54c4a5667cef5ece956dd3524d2e91db]: [Sch. 2 para. 21](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-54e8c4733ecd47ebc693b062f3b77887]: [Sch. 10 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-55b74dd87808f79d7d5563e0dd48c93f]: [Sch. 22 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5665b4221b808b6dacc5e822cc7fd569]: [Sch. 23 para. 59](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/59) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-568a570d368a461dfd814b1925790219]: [Sch. 7 para. 47](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/47) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-56ff11da7c0f6d9f511871ceab8501a8]: [Sch. 23 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5762497a6a02f4aae40ecd53eb2efd28]: [S. 32(2)](https://www.legislation.gov.uk/anaw/2017/1/section/32/2) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-57c5e708d900cbd535987f2dfe53b0ad]: [S. 25](https://www.legislation.gov.uk/anaw/2017/1/section/25) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(c)](https://www.legislation.gov.uk/wsi/2017/953/article/2/c)
[^key-581d91576a19ba8dae1620053829fa35]: [Sch. 7 para. 31](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/31) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-587c4fd956090638d225940bc3bc797e]: [Sch. 23 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-58eadca7a8d4538553119d7ea35080e2]: [Sch. 4 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-590e685c2ba187452ee14a62078b4d7d]: [Sch. 2 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-597d65aae1cccdd58c7818fd79b2163c]: [Sch. 23 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-59eed35f71090fb3ec162b6b385fc805]: [Sch. 3 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5a10c296e3a3c932e489d0d604923f5c]: [Sch. 15 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5ab919c3cf9d3232a3c4052df4d159bc]: [Sch. 11 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5b3b76af94b790a08ab760dad6ebf8a1]: [S. 76](https://www.legislation.gov.uk/anaw/2017/1/section/76) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5bc36c2346455d71fe3e02a776b69c27]: [S. 13](https://www.legislation.gov.uk/anaw/2017/1/section/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5bf924198d40f0e90a204190a1620f5b]: [Sch. 6 para. 33](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5ce8454c2c0914644aa3ea112769c538]: [Sch. 6 para. 25](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/25) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5d437e8f102429134e2a77c6fb88e31f]: [Sch. 6 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5ec07f626eded0fd8e1294ec4eab25b7]: [Sch. 13 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5eefb1999acea2e5b92067404051a6d3]: [S. 33](https://www.legislation.gov.uk/anaw/2017/1/section/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5f197c85e0d7fb7918366831957b853d]: [Sch. 3 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-5fec593efdb45a9b0a952bd01e570ef1]: [Sch. 6 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/8) applied in part (with modifications) by S.I. 2018/126, reg. 9A (as inserted (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) (Amendment) Regulations 2018 (S.I. 2018/401)](https://www.legislation.gov.uk/wsi/2018/401), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/401/regulation/1/2), [2](https://www.legislation.gov.uk/wsi/2018/401/regulation/2))
[^key-6036701968b002533b219cb96d57da9e]: [Sch. 13 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-60d116e456b03026b97fcc65a4fe8bc4]: [Sch. 11 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-60f79a44115a92fa7b28745f86f86b26]: [Sch. 23 para. 31](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/31) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-616daf688b8ecb0043c5c6cfe058e156]: [Sch. 16 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-63b9e91906b76e203a8fea42d02080e3]: [Sch. 2 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-644cdac19000784644bf48f5030a1b53]: [Sch. 16 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-645ae12ee3f883404dbd6b09e32c3fc8]: [Sch. 4 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-65407bff6e838790fc3ec1034abe79c2]: [Sch. 23 para. 22](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/22) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-661228545b63604c76e10641fb48150c]: [S. 22](https://www.legislation.gov.uk/anaw/2017/1/section/22) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-66211005384efee8250da72727ef6eec]: [S. 28](https://www.legislation.gov.uk/anaw/2017/1/section/28) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-662fc5ff4f385a91fa43864825f30764]: [Sch. 10 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6685598a20060e5bf0d7dc1433f2f0f5]: [Sch. 7 para. 26](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/26) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-66de51f4505d6e28ac8fc06842b42a10]: [Sch. 5 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-67004c2a75a8d0f437b65f57e736fe3b]: [Sch. 6 para. 29](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/29) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-67420d634693c9cce8ccd19f5601baaa]: [S. 51](https://www.legislation.gov.uk/anaw/2017/1/section/51) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6745e799dfc9522041004c9d42cf5f75]: [Sch. 23 para. 39](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/39) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-67b58ed6d32978ac20e34d28949d1353]: [Sch. 10 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-68b0881397ef8b54677929c8e978574b]: [Sch. 22 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-69a3a3dcd4a3a4b914346929a669ea42]: [Sch. 23 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-69b4bc1457bdaab9e326906314ed96a3]: [Sch. 7 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6b1f28396709ada98b9fa65482d8e83a]: [Sch. 14 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6b84d1d714b34b963ba21c096f79e059]: [Sch. 10 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6c726d420a508bad41d99d28db21f484]: [Sch. 14 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6ceb34a4af83efa9e5e6cc59f4e486a5]: [S. 19](https://www.legislation.gov.uk/anaw/2017/1/section/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6df5899896554bd272743dc7d1722094]: [Sch. 23 para. 30](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/30) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6e01a5bfcb40d49d8a854e3b04cb801e]: [Sch. 17 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6f4c51907d7c0a245ee733659cacf277]: [Sch. 5 para. 27](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/27) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6f69d274819313fcafe610844e699d42]: [Sch. 21 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/21/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6f8efb907d42e174535ed326906a014d]: [S. 54](https://www.legislation.gov.uk/anaw/2017/1/section/54) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6ff93fee716e984554899562a6b0d05d]: [Sch. 5 para. 25](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/25) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-6ffe7180e9be1629c3565110a5826881]: [Sch. 6 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-710ede768cc85ee43838ad6890b48c38]: [Sch. 23 para. 42](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/42) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-719fc1f139a5ede8f2cd1f0eb18afd4b]: [Sch. 17 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-71ab87235b8434c3c86141148c781eb0]: [Sch. 7 para. 22](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/22) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-71f834998b0f5092babe071b5230f9b6]: [Sch. 16 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-730be6d4c1baf9cb17d91db12548fe0a]: [Sch. 23 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7392856189211efdd791c624a4f31ff3]: [Sch. 2 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-73d8c03947e44bce414680f2b914e69c]: [Sch. 14 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-740256a6c31fe17624f7a2de9620ddd0]: [Sch. 8 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7411f0798a548bfb19d628eea2e3c0b8]: [Sch. 8 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7448084435e661497a94d6f609c86834]: [Sch. 4 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-748a8609e5904af9bab64ed0611e3a5e]: [Sch. 5 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/37) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-74b1ec3fc762a580e2c6a647a60aa872]: S. 76 in force at 25.1.2018 for specified purposes by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/34/article/2/a)
[^key-74e35552d3bcf091b6270c3b5439d728]: [Sch. 7 para. 45](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/45) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7576f67a3b977fc5bd424f974e06e25d]: [Sch. 15 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-75c81a9afccbd5f566ccd8e5911057e6]: [S. 3](https://www.legislation.gov.uk/anaw/2017/1/section/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7636402b9f63f40af023f8057df8819c]: [Sch. 18 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7672faa5a5427cc9e9b66d53a62d24a3]: [Sch. 23 para. 64](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/64) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iv)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iv)
[^key-768ab76ffa2a1aefe2611fdf1fa95196]: [S. 8](https://www.legislation.gov.uk/anaw/2017/1/section/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-76d35143a9a0a3309b3a0e8b6c3e134d]: [Sch. 19 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-79056e25457cb9d4f4e868b08f0d8335]: [Sch. 17 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7bb095e026b974f06611b3daed5364b5]: [Sch. 15 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7cf5520d39d2197de63e142c225c7126]: [Sch. 7 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7cf8bf865745e9f036f4ec68db2550d8]: [Sch. 6 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7d30c36024f5bd874fa0d61c41060e8f]: [S. 10](https://www.legislation.gov.uk/anaw/2017/1/section/10) applied (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [4](https://www.legislation.gov.uk/wsi/2018/126/regulation/4)
[^key-7e4fe9c6214afeedf964286daca05f25]: [Sch. 4 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7f930a7a0ccc321eae9741cecd264b1b]: [Sch. 14 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7faaa8fcb86144ce898c72212ba9697f]: [Sch. 23 para. 55](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/55) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-7ffb84cbc1d3dc65819f1dccd7b41c41]: [Sch. 16 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-810878debba32ec1c89a98a0efc44f6f]: [Sch. 4 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-812ebebc96ca9868ed002f81b040d7b3]: [Sch. 13 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-816a8084663116e20e54353e4ff3d1d8]: [Sch. 2 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-823838170c04ebce4d662045bbbd5f6b]: [Sch. 5 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8270eb8c84745ecaccced5adf4f10da1]: [Sch. 4 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-834e01b5457623e314f6967ca29a9e36]: [Sch. 5 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-838b68d6e84f207176cb7dbcdeb4f08b]: [S. 27](https://www.legislation.gov.uk/anaw/2017/1/section/27) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-83c6faa62def3b54888d751f920eda10]: [Sch. 5 para. 34](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-840730c940f8e779f3a3b675f1448e4b]: [Sch. 5 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-845fbbd14ce86fe8d2898e99a5344f29]: [S. 23](https://www.legislation.gov.uk/anaw/2017/1/section/23) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-856a582f6af324d4c98e0070ca1acd5a]: S. 65(5)(6)(7)(b) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(h)](https://www.legislation.gov.uk/wsi/2017/953/article/2/h)
[^key-85d8a1cbd44ca4b46d9f47a8803faa7a]: [Sch. 5 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-860ca5a8be700c671ad61edcbdc3cc09]: [S. 66](https://www.legislation.gov.uk/anaw/2017/1/section/66) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-863046ad064b68f9aa7b32a9dc8d5962]: [Sch. 23 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8634998838520da88d29293ca23096fb]: [Sch. 7 para. 48](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/48) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8643dd8371bf8ec65011182c7b53b887]: [S. 4](https://www.legislation.gov.uk/anaw/2017/1/section/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-864648b4cc38db2b0c666bbb4b610aa4]: [Sch. 18 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-867f2d6050a78c2e30ce2281dd8d39de]: [Sch. 15 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-86d066d78cbd9889ca480b64d179bfde]: [Sch. 4 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-884deecc0dc3ef4efcba23196bce1fef]: [Sch. 4 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-899d97bac36f400439f06233626f785b]: [S. 12](https://www.legislation.gov.uk/anaw/2017/1/section/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-89d69709bec6914c3e667ea6bec90670]: [S. 45](https://www.legislation.gov.uk/anaw/2017/1/section/45) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8ac7a4c37358b99fe1a4d3b989ccaff0]: [Sch. 16 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8ae141b51edc6dd0c0a41d485b1d2750]: [Sch. 23 para. 60](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/60) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8b3816b8d5872e6ac4de53136685c9e1]: Sch. 15 para. 3 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8b818c6bd8405197722d72077e0ca551]: [Sch. 7 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8bc28698e2fb88b991ba8979640e8622]: [Sch. 7 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8c183f51700e6d8b82b8e1dd0fa1c480]: [Sch. 7 para. 39](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/39) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8c3874d30b350f0d61888ddc36f6b51b]: [Sch. 5 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/35) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8dc4fb5526b65c75367b697051cb582e]: [Sch. 11 para. 9(1)](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/9/1) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/ii)
[^key-8e2c3874a86b0ea8f951477e6a674994]: [Sch. 23 para. 66](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/66) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8e52e689fa23e7de2a4cf05ce52cf520]: [Sch. 6 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8e7f35756acd2056aa64a9ff92f1dbbc]: [S. 31](https://www.legislation.gov.uk/anaw/2017/1/section/31) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8f18134838f6c8667f931d5cd27c7226]: [S. 41](https://www.legislation.gov.uk/anaw/2017/1/section/41) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-8fbbe4dd64a01e902b1922cb8da830b2]: [Sch. 18 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-90c8594625547a335db05e8e3eb47a41]: [Sch. 23 para. 70](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/70) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-92829240296b23dc3939993c71e3d89a]: Sch. 6 para. 36(1)(b) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/ii)
[^key-92892e698b14ef6ca0b6c6d3ecc1834f]: [Sch. 6 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-93f710fc9a41f993fa1f8eba1aa728b6]: S. 9(1)-(5)(7)-(9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-944da4b59c34103b6431624b364f3bfa]: [Sch. 6 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/7) applied in part (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [9](https://www.legislation.gov.uk/wsi/2018/126/regulation/9)
[^key-9518d334fd4a5a36e4b90041fa9226e2]: [Sch. 13 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9545235a9997c509bde0d22bba909bd5]: [Sch. 5 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-956244c30affaab55032619477ec84bb]: [Sch. 7 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/19) modified (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [8](https://www.legislation.gov.uk/wsi/2018/126/regulation/8)
[^key-959636fbbb7e95bd4697c145b93c9a42]: [Sch. 14 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-95bdf6b3c2103ef0a25cffedb32b119a]: [Sch. 16 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-962c249065eb24741eaab4e457b31c77]: [Sch. 22 para. 11](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-96e215a86987ef984a2a8e21eb6c917d]: [Sch. 23 para. 21](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-96f82e5a4628380d08a1416c2665fac9]: [Sch. 11 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-972a3bd6e9464e6e86b38a5db766907c]: [Sch. 12 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/12/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-97c490fe1f6abd4536c42fa809198092]: [Sch. 14 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9804c32843dd3974ace49dd252d8e9cf]: [Sch. 10 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9870393053fe1d0ce54441c579c6cac4]: [Sch. 20 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/20/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-98c3b28390c4cc9ff73b0cdeb6fae1e1]: [Sch. 6 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-98e7a8b2efe2e83516663f3cab77913f]: [Sch. 13 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9978d5bc4b62a4adfee2a14d9a2db8ff]: [S. 2](https://www.legislation.gov.uk/anaw/2017/1/section/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9b56c51bb7372b24a742b9ee6a5b5953]: [Sch. 23 para. 68](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/68) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-9b6083ba8d827705a80bec6f11ba9ffb]: [Sch. 23 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9bd7aecda7fedab04c9fbb1cffe9803d]: [Sch. 5 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9bdf5df5e58e04bdb2a3eb7e6d98f8ce]: [Sch. 23 para. 43](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/43) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9c640a30e905833e55ae4b136c996884]: [Sch. 7 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9cd491a25628f2fc4a6eaaa3614909d5]: [Sch. 4 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9e88c0fd24ba8abbec217c555c99dae1]: [Sch. 23 para. 46](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/46) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9f4d31e53224e2f961c4b382b8a3d4ab]: Sch. 5 para. 16 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-9fe8db58f76ec397629395fe0c86b4a1]: [Sch. 2 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a03be8ad57dac9bdba96ebaddf8bd0fe]: [S. 47](https://www.legislation.gov.uk/anaw/2017/1/section/47) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a09b80f7ff788351932cf0eea08e262d]: [Sch. 6 para. 22](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/22) applied in part (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [10](https://www.legislation.gov.uk/wsi/2018/126/regulation/10)
[^key-a0c607a4bf353c52909d10bffe92cb3a]: [Sch. 23 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/38) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-a0dcb55c1d60e4156a8a05ce6446667b]: [Sch. 7 para. 30](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/30) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a121d4e0d999415019ae445b7a375c03]: [Sch. 12 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/12/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a1964b11c78ee711c27601ba0c327dc9]: [S. 11](https://www.legislation.gov.uk/anaw/2017/1/section/11) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a241ce0b5459f9c4164e9d7b8c2f3659]: [Sch. 7 para. 42](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/42) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a2683f50853b10e71289bcd3a3a1719c]: [S. 26](https://www.legislation.gov.uk/anaw/2017/1/section/26) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a2704eeaa5f2f94bffbd188ea1651ca6]: [Sch. 11 para. 9(1)](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/9/1) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a31d5a59207ba844053409426369542c]: [S. 53](https://www.legislation.gov.uk/anaw/2017/1/section/53) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a3482b3757493267fe70c229d0fd8305]: [Sch. 14 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/14/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a40415e9460bad37c08adc69c7059d5b]: [Sch. 23 para. 23](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/23) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a50106fce2925c5904a57bbf1db550dd]: [Sch. 23 para. 47](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/47) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a5b2e3a41a05a21eabcb8e9c907a555c]: [Sch. 3 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a6a43425bfd3b17d1c7c1c5cb7dd0216]: S. 9(6) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(a)](https://www.legislation.gov.uk/wsi/2017/953/article/2/a)
[^key-a6f6b2a6c73167e9ae13edd38f4cd114]: [Sch. 5 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a7ed5bf16590f6646690cc55ffe7a22b]: [Sch. 5 para. 29](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/29) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a8b1a0606571a3df9e06f4f344f9cae2]: [Sch. 23 para. 65](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/65) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a949195011b38acdb8275c0356212ed6]: [Sch. 18 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-a961e0569b20fc283dffc9a6d86550a9]: [S. 62](https://www.legislation.gov.uk/anaw/2017/1/section/62) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-aa21fd037e057692b81c74a1205bd114]: [Sch. 23 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-aa9a33cc1c53a2b2611ea7f3a95a4eb8]: [Sch. 2 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ab10d2b62fce988e273c3f45e6ec88e4]: [Sch. 6 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/35) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ab81d90d0a2d579bcc5b26e686ddbc2c]: [Sch. 6 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ad253671e11d15c46ad464edb2baa94b]: [Sch. 11 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-adb70cfc72636e42d632a348e750faf3]: [Sch. 7 para. 49](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/49) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ae52de7fe535997722d1ba6a944f43f5]: [Sch. 9 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/9/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-af7529999b3b05573bd5fb2b9d6b6247]: [Sch. 23 para. 61](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/61) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iii)
[^key-afd2f3f7a4dcea3c9c33819ae2b0fc7e]: [S. 44](https://www.legislation.gov.uk/anaw/2017/1/section/44) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-aff99bd21008e56cfa71b41956cb6781]: [Sch. 5 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b02808423e30e91cb2f12b7daa742785]: [Sch. 15 para. 12](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/12) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b11b594fafcdf05468c6f00fb124e330]: [Sch. 23 para. 63](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/63) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b18ecc81b8f956b67a9d2fd736b1a2da]: [Sch. 23 para. 19](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/19) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b1c8fe78a2340a2aa01d2be3ad7e2b4d]: [Sch. 11 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b27d647cb58d2c124de22bff015c5b8f]: [Sch. 8 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b2f9eb4d4fe1e8a6a5e57906e68eacb6]: [Sch. 6 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b310958b6e54b1bbb80bc5dfc7353a7a]: [Sch. 10 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/2) restricted (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [5](https://www.legislation.gov.uk/wsi/2018/126/regulation/5)
[^key-b493c4a1217f205e931c173dca2e91fe]: [Sch. 23 para. 58](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/58) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-b4b0af55cf1bfbcacc6dae6c6da56d36]: [Sch. 7 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/18) modified (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [7](https://www.legislation.gov.uk/wsi/2018/126/regulation/7)
[^key-b4e9e415c008db62e459ce0f7da38e58]: [Sch. 5 para. 22](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/22) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b4ef016e05befd02ddf94a2d4c6ad387]: [Sch. 17 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b4fb5f69545e72ad9d8e9df382367a58]: [Sch. 2 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b5ac990093aad68f0a1ef7c25f995791]: [Sch. 2 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b6a707efd93bec4f507743fb0b8948f9]: [Sch. 3 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b6afdefcbacc2d90ec0c5209e0ae47ed]: [Sch. 22 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b6b145670444dfc360b3f91fff1ab023]: [Sch. 23 para. 50](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/50) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b983fca3f1d485383d10fc0dd22fec3d]: [Sch. 11 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-b9fba35c49c0d0e98dc7fbfe447a3a3d]: [Sch. 7 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/28) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ba83a3155ae4c6c1e20e14f5ddfb6e9d]: [Sch. 18 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bb54833ebc70eb79006fd55d85de4dee]: [Sch. 6 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bd3f4a9d752afc4457a6e0ff5c55bcf8]: [Sch. 2 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bd60d39a0f7f51867090e2970de2a16a]: [Sch. 23 para. 54](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/54) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bdf46dd1f4a5d36a09abeb6a84435959]: [Sch. 6 para. 31](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/31) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-be85bee0cf3152bd6ca52a30d0861f06]: Sch. 11 para. 18(4)(a)(5) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(iv)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/iv)
[^key-bf299eb61b7091fdb7529d868685ef1a]: [Sch. 6 para. 21](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bf2fc6ab701114ccd4fc1bb34281a57f]: [Sch. 16 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bf7877fca8562df4e12e7b97e101d8e5]: [Sch. 23 para. 62](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/62) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-bff8ca83a4b3c5826aed9149d75b2ca2]: [Sch. 8 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c05628404d22e786f726f3717ce580cd]: [S. 24(1)](https://www.legislation.gov.uk/anaw/2017/1/section/24/1)[(11)](https://www.legislation.gov.uk/anaw/2017/1/section/24/11) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(b)](https://www.legislation.gov.uk/wsi/2017/953/article/2/b)
[^key-c091c133e7b111b7844ed2354faca3da]: [Sch. 2 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c0b4b54074a8d0dd9c57caaf227cbd54]: [Sch. 6 para. 30](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/30) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c1ea2423d57a61d1d108c8a276d4791d]: [Sch. 23 para. 33](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c288095b5538b63016a3d34df518fd88]: [Sch. 6 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c2c038a01f5c6bd94d690e562b79671b]: [Sch. 7 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c2fcae5c52e126418e8362bb7e2bb2fb]: [Sch. 2 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c3f24b13964bbe591797aa82f8220d6f]: [Sch. 7 para. 33](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/33) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c472a2ef494118030cc6210e1e1fefe4]: [Sch. 6 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c5ad36ee5f9768b08f31c3ca94657c25]: [Sch. 8 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c623e2e5299ace4a743b581c63f021ce]: [Sch. 5 para. 26](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/26) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c6622aadd2e9a69935692e6e7be3f03b]: [S. 39](https://www.legislation.gov.uk/anaw/2017/1/section/39) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c6ba46cb1a50de44bf4c6184065cf6b3]: [Sch. 19 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c7d9b01897ecb780299cf8a660e077ea]: [Sch. 7 para. 44](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/44) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c88aa1bc4f3a960df45714f8a9d6898d]: [Sch. 12 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/12/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-c8f46aac61367cae7385efcb7e94fd61]: [Sch. 11 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/16) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ca6d4a53e6b0ecf274e2ca90fa26d9f0]: Sch. 5 applied (with modifications) (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [12](https://www.legislation.gov.uk/wsi/2018/126/regulation/12)
[^key-cb000da2b1f789a70737e3e958da5a25]: [S. 56](https://www.legislation.gov.uk/anaw/2017/1/section/56) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cb64548f46a1dca568244799aa64bad8]: [Sch. 23 para. 25](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/25) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cbd61664de700ee35371f7ed8f2f1907]: [Sch. 23 para. 49](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/49) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cc17e69ed1948908fe42e8592fb862e1]: [Sch. 13 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cc603581459da6002cc1a3d5d7d017e7]: [Sch. 22 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cd21cf4d096c1b31bdcd2e340d8feb29]: [S. 1](https://www.legislation.gov.uk/anaw/2017/1/section/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cdc3c71148979e61492233d906f7a14e]: [Sch. 5 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ce10b1c19408bf1a2e204fcf54fb805b]: [S. 48](https://www.legislation.gov.uk/anaw/2017/1/section/48) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ce8d36c3ff34f9036c3597c47585ccdf]: [Sch. 2 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cf15d99ee0eebb58b42c801427aa2b65]: [Sch. 17 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/17/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cfe00d8e1496af1e138d6245cf1f9dcf]: [Sch. 23 para. 34](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-cff6616cf5aafbebd9c6b7570319431e]: Sch. 15 para. 9 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d02c4ecfa5f348a18869397ad994c0cc]: [Sch. 4 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d03b25fee2c0f320b37ef9305f46bdb6]: [Sch. 7 para. 23](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/23) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d041d12b7485c61d92a640bb31fb4f18]: [S. 50](https://www.legislation.gov.uk/anaw/2017/1/section/50) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d04f9bbfa98d74283f3b88af20b80e24]: [Sch. 23 para. 48](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/48) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d148b8cd7f74ed68bff11786b96b6b11]: [Sch. 4 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d2e6fa8e152cd70e398a3f21c033947b]: [Sch. 7 para. 50](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/50) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d30383f8b170d49fdc62a9919e79a7c7]: [Sch. 8 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d33fda2dc91438bb74f07dbf98c1098a]: [Sch. 11 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/15) restricted (1.4.2018) by [The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126)](https://www.legislation.gov.uk/wsi/2018/126), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2018/126/regulation/1/2), [6](https://www.legislation.gov.uk/wsi/2018/126/regulation/6)
[^key-d3631f0cef03d861a40d8c0c44dc9f73]: [S. 52](https://www.legislation.gov.uk/anaw/2017/1/section/52) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d3686dbc27e35604f2b274d7e7745259]: Sch. 11 para. 18(1)-(3)(4)(b)(6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d38e463ae11fbceb57ba94a45342bfb2]: [Sch. 23 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d50d6bf3cf086d59ee80a2eb6993fa1e]: [Sch. 21 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/21/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d51909ce1004f3b3cd06824ac3b83d25]: [Sch. 15 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d51bff2fd1d3c55972b286a608ac1a09]: [Sch. 9 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/9/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d52c26ac07ade0dd7865825510798848]: [Sch. 23 para. 71](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/71) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d5e8f633a1ef3af4e86b7a2ca1438d5d]: Sch. 6 para. 36(1)(b) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d60929d7e033b9f180cd64cc17ff62ba]: [Sch. 11 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/8) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d72b546f9b4d577495f6c996eb0aaa70]: [Sch. 11 para. 9(2)](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/9/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d8cff59f6de4f4ae0f1a84a4e1cd0c9a]: [Sch. 18 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/18/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d920079dd7109fb96be7b182c4466365]: [Sch. 7 para. 51](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/51) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-d979a16ddf68a3220c8c497fe1910081]: [Sch. 16 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-db384da6ceef5d1a775adb789523eea6]: [Sch. 6 para. 23](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/23) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-dcd09d9505349011a79e86dfffc10360]: [Sch. 23 para. 26](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/26) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ddb7c728206130c9fb26221035304dce]: [S. 59](https://www.legislation.gov.uk/anaw/2017/1/section/59) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-dfd01c2a5189deabe91222eb734da594]: [Sch. 6 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/28) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/i)
[^key-dfec420b49f70137164c0624eab5d014]: [S. 43](https://www.legislation.gov.uk/anaw/2017/1/section/43) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e058e2b61d2ca75dfba5cc81636ce02a]: [Sch. 2 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e0619909a87aae4e9e99e0a5f84870ff]: [Sch. 11 para. 1](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/1) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e09c24ccd261fc64f042fff587735a08]: [Sch. 7 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e09d68ac19960adddbb88b2ea0f21aa1]: [Sch. 7 para. 34](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e1b699b2ee512c7751f228898a89eaf2]: [S. 42](https://www.legislation.gov.uk/anaw/2017/1/section/42) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e20349e48b9e4354479448c13aa680f5]: [Sch. 8 para. 7](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/7) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e21f8bedc7b7838049fbdbde5a8f6895]: [S. 38](https://www.legislation.gov.uk/anaw/2017/1/section/38) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e294dcb2f970fd3767d06ab250a19f69]: [Sch. 5 para. 23](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/23) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e2fb74b105723ce56e6cb3b3c0d0cf0d]: [Sch. 5 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e30088cf64b285760ed0ce0dc2091e44]: [Sch. 7 para. 46](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/46) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e3065fc29a3de60a2fd4f32b2b3c6b80]: [Sch. 22 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e34b6d14a4d4162fa98dd3e435c29a40]: [Sch. 8 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/8/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e38aa6fe496a457f5df60436d6062a6e]: [S. 49](https://www.legislation.gov.uk/anaw/2017/1/section/49) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e3ad0ded398f56bfd26f6c14ee5d4b5f]: [Sch. 23 para. 8](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/8) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(j)](https://www.legislation.gov.uk/wsi/2017/953/article/2/j)
[^key-a6a43425bfd3b17d1c7c1c5cb7dd0216]: S. 9(6) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(a)](https://www.legislation.gov.uk/wsi/2017/953/article/2/a)
[^key-c05628404d22e786f726f3717ce580cd]: [S. 24(1)](https://www.legislation.gov.uk/anaw/2017/1/section/24/1)[(11)](https://www.legislation.gov.uk/anaw/2017/1/section/24/11) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(b)](https://www.legislation.gov.uk/wsi/2017/953/article/2/b)
[^key-57c5e708d900cbd535987f2dfe53b0ad]: [S. 25](https://www.legislation.gov.uk/anaw/2017/1/section/25) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(c)](https://www.legislation.gov.uk/wsi/2017/953/article/2/c)
[^key-4063d82324180ae68b1de9f41d5c7f44]: S. 30(1) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(d)](https://www.legislation.gov.uk/wsi/2017/953/article/2/d)
[^key-4535d399e0438007a9f3cd189f7c3003]: S. 32(2) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(f)](https://www.legislation.gov.uk/wsi/2017/953/article/2/f)
[^key-856a582f6af324d4c98e0070ca1acd5a]: S. 65(5)(6)(7)(b) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(h)](https://www.legislation.gov.uk/wsi/2017/953/article/2/h)
[^key-5357f3c8deef3bc261fcc114b233406c]: S. 76 in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/i)
[^key-dfd01c2a5189deabe91222eb734da594]: [Sch. 6 para. 28](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/28) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/i)
[^key-92829240296b23dc3939993c71e3d89a]: Sch. 6 para. 36(1)(b) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(g)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/g/ii)
[^key-27a8d197a8ac630a9ac2e04e7c841c5b]: [Sch. 11 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/2) in force at 18.10.2017 by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(i)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/i)
[^key-8dc4fb5526b65c75367b697051cb582e]: [Sch. 11 para. 9(1)](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/9/1) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(ii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/ii)
[^key-e4790317175be7bf0c31c50c5dc7a2b2]: [Sch. 5 para. 30](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/30) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e4923c9a557bc559589639cc42896b1d]: [Sch. 4 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e55d5fb95caea481abe8779fd79befdc]: [Sch. 10 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/10/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e69a55dd030610e4438aad1ea9490315]: [S. 55](https://www.legislation.gov.uk/anaw/2017/1/section/55) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e6b6f8a8f9d7d0d0d47f882accb2ed2e]: [Sch. 15 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e79bad721a307146fd89e536acae5792]: [S. 57](https://www.legislation.gov.uk/anaw/2017/1/section/57) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e7ae22cf88a39e7e2812aa3320e27288]: [Sch. 15 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e870087718e003b8317c62e946f9a6db]: [S. 15](https://www.legislation.gov.uk/anaw/2017/1/section/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e8ade75fe54cb7e1103918da702c32ca]: [Sch. 5 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e929cefccce10dccca322816c2e201ad]: [Sch. 4 para. 9](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/9) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e976d2baed12e15c3465793b1e18515a]: [Sch. 7 para. 52](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/52) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e9a9f7ee79093c11b13c1ae6375ca026]: [Sch. 7 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/16) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-e9b2a1dd0872d146ddbdb2c6b907f319]: [Sch. 3 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ea999c32091f04c3c75c36617f452d7a]: [Sch. 4 para. 18](https://www.legislation.gov.uk/anaw/2017/1/schedule/4/paragraph/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ebbe0f52b2c9bd0fb687ea1c1933ef0f]: [Sch. 22 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ec0fcc637ed0427f635299f729385a6f]: [Sch. 15 para. 17](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/17) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-eceb565180196a0774f09d34694a9ffb]: [Sch. 7 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/38) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ed1e9e7d311317e95ba9187a317958f6]: [S. 18](https://www.legislation.gov.uk/anaw/2017/1/section/18) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ed71cc061eed15d1efbfc0b7e41c0b5e]: [Sch. 23 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/36) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-ee38bcfd4abbcfc5ec5ca0d9ed3e255e]: [Sch. 15 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ee485a7b8396334233fd438cc3dcc6c3]: [Sch. 6 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ee7e90c0de998935924c713138b8d516]: [Sch. 11 para. 16](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/16) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(iii)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/iii)
[^key-be85bee0cf3152bd6ca52a30d0861f06]: Sch. 11 para. 18(4)(a)(5) in force at 18.10.2017 for specified purposes by [S.I. 2017/953](https://www.legislation.gov.uk/wsi/2017/953), [art. 2(e)(iv)](https://www.legislation.gov.uk/wsi/2017/953/article/2/e/iv)
[^key-74b1ec3fc762a580e2c6a647a60aa872]: S. 76 in force at 25.1.2018 for specified purposes by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(a)](https://www.legislation.gov.uk/wsi/2018/34/article/2/a)
[^key-ee7f1eb715f758862431b3ce3aadf4bb]: [Sch. 2 para. 10](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/10) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-eeaa4398ace270b52cfec959e97629a7]: [Sch. 2 para. 13](https://www.legislation.gov.uk/anaw/2017/1/schedule/2/paragraph/13) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ef095df872d1a3dbe1777d108f2da65b]: [Sch. 12 para. 5](https://www.legislation.gov.uk/anaw/2017/1/schedule/12/paragraph/5) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ef13d445ab4f5f763cf822dd702cd0b9]: [Sch. 7 para. 21](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-ef99c933a882c893842b07be14bfc7ee]: [S. 6](https://www.legislation.gov.uk/anaw/2017/1/section/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f029a72a24b50c6d5b976176b2151bc9]: [Sch. 19 para. 3](https://www.legislation.gov.uk/anaw/2017/1/schedule/19/paragraph/3) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f08757797e34a9212cafebd586fe4f22]: [S. 14](https://www.legislation.gov.uk/anaw/2017/1/section/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f16da744186c5927d7afedc99c8eef0f]: [S. 30(1)](https://www.legislation.gov.uk/anaw/2017/1/section/30/1) in force at 1.4.2018 in so far as not already in force by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f1e7f3a0e868ecb93e44a9c244d91d35]: [S. 34](https://www.legislation.gov.uk/anaw/2017/1/section/34) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f2fd3a7b99cf6986f6e180b79d9e24f7]: [Sch. 23 para. 35](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/35) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-ed71cc061eed15d1efbfc0b7e41c0b5e]: [Sch. 23 para. 36](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/36) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-00662330bb75c96c5db29d4ac483ceda]: [Sch. 23 para. 37](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/37) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-a0c607a4bf353c52909d10bffe92cb3a]: [Sch. 23 para. 38](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/38) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(i)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/i)
[^key-30bee32202effa792a4891c5c2a03256]: [Sch. 23 para. 56](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/56) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-37a2a3cd25ecc9def918c23bad1ee5bb]: [Sch. 23 para. 57](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/57) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-b493c4a1217f205e931c173dca2e91fe]: [Sch. 23 para. 58](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/58) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-5665b4221b808b6dacc5e822cc7fd569]: [Sch. 23 para. 59](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/59) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(ii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/ii)
[^key-af7529999b3b05573bd5fb2b9d6b6247]: [Sch. 23 para. 61](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/61) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iii)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iii)
[^key-7672faa5a5427cc9e9b66d53a62d24a3]: [Sch. 23 para. 64](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/64) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(iv)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/iv)
[^key-9b56c51bb7372b24a742b9ee6a5b5953]: [Sch. 23 para. 68](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/68) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-4d5d4666d29d056d003cd8fc6d6b96af]: [Sch. 23 para. 69](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/69) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-90c8594625547a335db05e8e3eb47a41]: [Sch. 23 para. 70](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/70) in force at 25.1.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 2(b)(v)](https://www.legislation.gov.uk/wsi/2018/34/article/2/b/v)
[^key-17b152c9c523a047b4edb84bcf6c7285]: [Sch. 15 para. 2](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/2) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f4cdb2675c54119e6d9c56206ef49900]: [Sch. 16 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/16/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f50a9f77a620296c86155f29c9bdbd1d]: [Sch. 23 para. 20](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/20) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f562d8d1c25c2fd7c443bda66d70dae7]: [Sch. 11 para. 6](https://www.legislation.gov.uk/anaw/2017/1/schedule/11/paragraph/6) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f5ad16dede2efeb4debd3dd39169ccdb]: [Sch. 7 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f5c5d5ac028aaf650559d930dc2e589f]: Sch. 15 para. 5 in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f5db12890256fc42a1c8fce15544ea21]: [S. 40](https://www.legislation.gov.uk/anaw/2017/1/section/40) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f5f31512d38f976d47b87a347ff3280c]: [Sch. 22 para. 4](https://www.legislation.gov.uk/anaw/2017/1/schedule/22/paragraph/4) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f719c8e5787ab436d1999cd1304d1df1]: [Sch. 5 para. 21](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/21) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-f9101907f6a380a6198ed5f44b0a7293]: [Sch. 7 para. 24](https://www.legislation.gov.uk/anaw/2017/1/schedule/7/paragraph/24) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-fb89343ed0708f5f26f391e3dbb7a0c1]: [Sch. 23 para. 14](https://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/14) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-fd85140694a0b7be883fd2ea27250cc1]: [Sch. 5 para. 32](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/32) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-fe1102e2974c58626c4ee887e3c02422]: [Sch. 6 para. 22](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/22) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-fe33dbf3fa4e5372f7b35d1d51895d94]: [Sch. 6 para. 32](https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/32) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
[^key-fedf3d5e32aa374a128c274f25dda7e3]: [Sch. 5 para. 15](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/15) in force at 1.4.2018 by [S.I. 2018/34](https://www.legislation.gov.uk/wsi/2018/34), [art. 3](https://www.legislation.gov.uk/wsi/2018/34/article/3)
2018-01-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-10-18
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-24
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Ac
original version
Text at this date