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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 16 paragraph 11
Exception from withdrawal of group relief: relevant transfers of business or engagement
Schedule 16 paragraph 11 provides an exception to the withdrawal of group relief where the buyer leaves the group as a result of certain specified transfers of business involving building societies, friendly societies, or co-operative and community benefit societies and credit unions.
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