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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 17
Exception from higher rates: replacement of only or main residence
Schedule 5 paragraph 17 provides an exception from the higher rates of land transaction tax where a buyer is purchasing a replacement for their only or main residence, including provisions for extending the normal time limits where exceptional circumstances such as relevant restrictions or fire safety defects have caused delays.
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