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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 10
Higher rates residential property transactions involving multiple dwellings purchased by individuals
Schedule 5 paragraph 10 introduces the rules in this Part of the Schedule that determine when a land transaction qualifies as a "higher rates residential property transaction", specifically where an individual buyer is purchasing more than one dwelling in a single transaction.
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