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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 19
Anti-avoidance: transfers of chargeable interests to partnerships
Schedule 7 paragraph 19 sets out an anti-avoidance rule that can create an additional LTT charge when a chargeable interest (such as land or property) is transferred into a partnership, and a qualifying event connected with a tax avoidance arrangement occurs within three years of that transfer.
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