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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 4 paragraph 18
Sale and leaseback arrangements involving qualifying bodies
Schedule 4 paragraph 18 provides special rules for calculating chargeable consideration where a qualifying body (such as a public body or higher education institution) transfers land to a non-qualifying body under a sale and leaseback arrangement that includes an obligation to carry out works or provide services.
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