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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6, paragraph 11
Adjustment of the first five-year period where the rent review date is linked to a date shortly before the lease term begins
Schedule 6, paragraph 11 deals with how the statutory "first five years" of a lease term is interpreted when a rent review clause ties the review date to a specified date that falls just before the lease actually starts.
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