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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 16
Tenant obligations that are not chargeable consideration on the grant of a lease
Schedule 6, paragraph 16 sets out a list of typical tenant obligations and costs that are excluded from being treated as chargeable consideration when a lease is granted, ensuring that routine lease obligations do not attract land transaction tax.
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