Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 5 paragraph 38

Definitions for Schedule 5: emergency, public authority and relevant restriction

Paragraph 38 of Schedule 5 defines three key terms used elsewhere in the Schedule: "emergency", "public authority" and "relevant restriction".

• An "emergency" takes its meaning from section 19 of the Civil Contingencies Act 2004, and is not limited to situations where powers under that Act have actually been exercised.
• A "public authority" is any person performing a function of a public nature.
• A "relevant restriction" is any prohibition or restriction on an activity, imposed by legislation or by a public authority acting under legislation, for the purpose of preventing, controlling or mitigating the effects of an emergency.
• A prohibition or restriction that ceased to have effect before 12 July 2024 does not count as a "relevant restriction" for these purposes.