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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 12 paragraph 1
Transfer of a chargeable interest to a limited liability partnership on incorporation
Schedule 12 paragraph 1 provides relief from land transaction tax when a chargeable interest (such as land or property) is transferred to a limited liability partnership (LLP) as part of its incorporation, provided three conditions (A to C) are satisfied.
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