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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 13
Schedule 21A paragraph 13: special tax site relief and alternative property finance (Sharia-compliant finance)
Schedule 21A paragraph 13 explains how special tax site relief interacts with alternative property finance arrangements, where land is sold to a financial institution and then leased back or re-sold to the person who originally sold it.
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