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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Sch 4 para 16
Capital gains tax paid by buyer on non-arm's length transactions
Schedule 4 paragraph 16 deals with the treatment of capital gains tax liabilities borne by the buyer in non-arm's length land transactions, and whether such liabilities count as chargeable consideration for land transaction tax purposes.
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