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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 26
Partnership share attributable to corresponding partner: effective date of transfer before 20 October 2003
Schedule 7 paragraph 26 sets out how to determine a corresponding partner's partnership share when calculating the sum of the lower proportions for transfers out of a partnership, where the chargeable interest was originally transferred into the partnership before 20 October 2003.
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