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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 20
Higher rates for non-individual buyers
Schedule 5 paragraph 20 sets out when a property purchase by a non-individual buyer (such as a company, trust, or partnership) is treated as a higher rates residential property transaction, and describes the exception where the property is subject to a long lease held by an unconnected party.
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