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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5, paragraph 21
Purchases of multiple dwellings by non-individual buyers
Schedule 5, paragraph 21 sets out the conditions under which a purchase of two or more dwellings by a non-individual buyer (such as a company, trust or partnership) is treated as a higher rates residential property transaction for Land Transaction Tax purposes.
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