Territorial extent and application
The extent of an Act can be different from its application. Extent is about the jurisdictions in which the Act forms part of the law. Application is about where an Act produces a practical effect. The provisions in the Act extend to England and Wales (as one legal jurisdiction) and Northern Ireland. The provisions in the Act apply to England and Northern Ireland only. The National Assembly for Wales was given legislative competence to introduce its own equivalent to SDLT by the Wales Act 2014 and has enacted the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. The Scottish Parliament was given legislative competence to introduce its own equivalent to SDLT by section 80I of the Scotland Act 1998 and has enacted the Land and Building Transaction Tax (Scotland) Act 2013.