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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 14
Overpayment relief following reconsideration of rent for the first five years of a lease
Schedule 6 paragraph 14 explains how a buyer can recover tax that has been overpaid where, on the reconsideration date, the actual rent for the first five years of the lease turns out to be less than was originally estimated.
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