Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 75

Other definitions

Section 75 provides definitions for key terms used throughout the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

• A "child" is a person under the age of 18, and "land" is broadly defined to include buildings, structures and land covered by water.
• The "consumer prices index" refers to the all items consumer prices index published by the Statistics Board, while the "retail prices index" refers to the UK General Index of Retail Prices published under the Statistics and Registration Service Act 2007.
• An "enactment" covers any legislation whether passed by the UK Parliament or the National Assembly for Wales, including subordinate legislation made under those Acts or Measures.
• "TCMA" stands for the Tax Collection and Management (Wales) Act 2016, a "registered social landlord" is a body on the register maintained under the Housing Act 1996, and "Wales" has the meaning given in the Government of Wales Act 2006.