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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 15 paragraph 10
Shared ownership trusts: definitions and conditions
Schedule 15 paragraph 10 defines what a "shared ownership trust" is for the purposes of the social housing relief provisions in paragraphs 11 to 17, setting out the conditions that must be met and the key terms used throughout those paragraphs.
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