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

75 Other definitions E+W

In this Act—

• “"child”” (“"plentyn”") means a person under the age of 18;

• “"consumer prices index”” (“"mynegai prisiau defnyddwyr”") means the all items consumer prices index published by the Statistics Board;

• “"enactment”” (“"deddfiad”") means an enactment (whenever enacted or made) which is, or is contained in—

  (a)

  an Act of Parliament,

  (b)

  an Act or a Measure of the National Assembly for Wales, or

  (c)

  subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

  (i)

  an Act of Parliament, or

  (ii)

  an Act or a Measure of the National Assembly for Wales;

• “"land”” (“"tir”") includes—

  (a)

  buildings and structures;

  (b)

  land covered by water;

• “"registered social landlord”” (“"landlord cymdeithasol cofrestredig”") means a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996 (c. 52);

• “"retail prices index”” (“"mynegai prisiau manwerthu”") means the United Kingdom General Index of Retail Prices published by the Statistics Board under section 21 of the Statistics and Registration Service Act 2007 (c. 18);

• “"TCMA”” (“"DCRhT”") means the Tax Collection and Management (Wales) Act 2016 (anaw 6);

• “"Wales”” (“"Cymru”") has the meaning given by section 158(1) of the Government of Wales Act 2006 (c. 32).