Sch 2 para 1
(1) Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows. (2) In subsection (3), at the end of paragraph (c) add “ or a Welsh transaction ” . (3) After subsection (3A) insert— (3B) In subsection (3) “ Welsh transaction ” means the acquisition of— (a) an estate, interest, right or power in or over land in Wales, or (b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.