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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 18
Anti-avoidance: transfer of interest in partnership
Schedule 7 paragraph 18 is an anti-avoidance provision that catches arrangements where land is transferred into a partnership and then the transferor reduces or disposes of their partnership interest under pre-planned tax avoidance arrangements, treating the partnership interest transfer as a chargeable land transaction.
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