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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 25
Proportion of chargeable interest attributable to a corresponding partner
Schedule 7 paragraph 25 explains how to work out the proportion of a chargeable interest attributable to a corresponding partner when calculating the sum of the lower proportions (Step 4) for transfers of property out of a partnership.
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