Definition of ‘Enactment’ for Land Transaction Tax Purposes

Meaning of “enactment” for Land Transaction Tax

For Land Transaction Tax, the term “enactment” has a wider meaning than just an Act of Parliament. It includes Welsh Acts or Measures and certain subordinate legislation, such as regulations or orders made under those laws. This definition does not create a tax charge by itself, but it helps you work out which legal rules can be taken into account when applying LTT legislation.

• “Enactment” for LTT includes Acts or Measures of the National Assembly for Wales, Acts of Parliament, and subordinate legislation made under them.
• When an LTT rule refers to an “enactment”, you should not assume it only means Westminster primary legislation.
• The term can cover regulations, orders, or similar secondary legislation if they were made under a qualifying Act or Measure.
• In practice, you may need to check legal rules outside the LTT legislation itself to answer an LTT question properly.
• The main issue is to identify the legal source of the rule relied on and confirm that it falls within the section 75 definition.
• A document that appears official will not count unless it has the correct legislative basis under one of the listed sources.

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What “enactment” means for Land Transaction Tax

This page explains the meaning of the word “enactment” in the Land Transaction Tax rules. The term matters because it tells you what kinds of law are being referred to when the legislation uses that word. Although the definition is short, it can affect how other LTT provisions are read and applied.

What this rule is about

Tax legislation often uses defined terms. “Enactment” is one of them. In ordinary language, people may think it means only an Act of Parliament. For LTT, the term is wider than that.

The point of the definition is to make clear which types of legislation count when an LTT provision refers to an “enactment”. That matters where LTT legislation interacts with other legal rules, powers, duties, or restrictions created elsewhere in the statute book.

What the official source says

Section 75 provides that, for LTT purposes, “enactment” includes:

• an Act or a Measure of the National Assembly for Wales
• an Act of Parliament
• subordinate legislation made under an Act, a Measure of the National Assembly for Wales, or an Act of Parliament

So the term covers both primary legislation and certain secondary legislation.

What this means in practice

If an LTT provision refers to an “enactment”, you should not assume it is limited to a Westminster Act. It may also include Welsh primary legislation and regulations or other subordinate legislation made under relevant Acts or Measures.

In practice, this means you may need to look beyond the LTT legislation itself. The answer to an LTT question may depend on another legal rule contained in:

• a Welsh Act or Measure
• a UK Act of Parliament
• regulations, orders, or similar subordinate legislation made under those laws

This is mainly a rule of interpretation. It does not itself impose tax. Instead, it helps determine what legal materials count when applying other LTT provisions.

How to analyse it

When you see the word “enactment” in an LTT provision, ask the following:

• Is the provision referring to another legal rule, power, obligation, or restriction?
• Is that other rule found in primary legislation, such as an Act of Parliament or Welsh legislation?
• Could it instead be found in subordinate legislation, such as regulations or an order made under an Act or Measure?
• Is the subordinate legislation actually made under one of the categories listed in the definition?

The key point is to identify the legal source of the rule you are relying on. If it falls within the categories listed in section 75, it is capable of being an “enactment” for LTT purposes.

Example

Suppose an LTT rule refers to something being required or permitted by an “enactment”. If that requirement is set out not in an Act itself, but in regulations made under an Act of Parliament, those regulations can still count as an “enactment” for this purpose. The reference is not confined to the parent Act alone.

Why this can be difficult in practice

The definition is simple, but problems can arise if a reader assumes “enactment” means only one type of legislation. That can lead to an overly narrow reading of the LTT rules.

There can also be a practical question about whether a particular instrument is truly subordinate legislation made under one of the listed sources. The source of the legal power matters. A document may look official, but unless it has the right legislative basis, it may not fall within the definition.

The source material here gives only the definition. It does not explain how the term operates in every LTT provision, so the surrounding statutory context still needs to be checked.

Key takeaways

• For LTT, “enactment” is wider than just an Act of Parliament.
• It includes Welsh Acts or Measures and subordinate legislation made under relevant Acts or Measures.
• When applying an LTT provision that uses this term, check the legal source of the rule being relied on.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Definition of ‘Enactment’ for Land Transaction Tax Purposes

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