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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 2
Treatment of fixed-term leases — ignoring break clauses and renewal rights
Schedule 6, paragraph 2 establishes that when applying Land Transaction Tax provisions to a fixed-term lease, you must treat the lease as running for its full stated term, regardless of any break clauses, termination rights, or renewal options.
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