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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 4 para 14
Indemnities given by the buyer to the seller
Schedule 4, paragraph 14 provides that where a buyer agrees to indemnify the seller against liabilities to third parties arising from the seller's own obligations relating to the land, this indemnity does not count as chargeable consideration for land transaction tax purposes.
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