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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 10 paragraph 2
Alternative property finance: land sold to financial institution and leased back to individual
Schedule 10 paragraph 2 provides LTT relief for a sale-and-leaseback arrangement between an individual and a financial institution, commonly used in Sharia-compliant property finance where the payment of interest is not permitted.
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