Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 67

Meaning of tax

Section 67 defines the meaning of the word "tax" as used throughout the Act.

  • Whenever the Act refers to "tax", it means land transaction tax (LTT)
  • This is a default definition that applies throughout the entire Act
  • The definition applies unless a specific provision states otherwise
  • This ensures consistency and avoids confusion with other types of tax such as income tax or VAT

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