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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 17
Surrender and re-grant of leases between the same parties
Schedule 6 paragraph 17 provides that when a new lease is granted in exchange for the surrender of an existing lease between the same landlord and tenant, neither the grant nor the surrender is treated as chargeable consideration for the other, and the exchange rules do not apply.
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