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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 15
Higher rates condition for multiple dwelling transactions where buyer already owns another dwelling
Schedule 5, paragraph 15 sets out when the higher rates of land transaction tax apply to a transaction involving multiple dwellings, where only one is a qualifying dwelling and the buyer already holds an interest in another dwelling worth £40,000 or more.
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