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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 27
Trustees and beneficiaries: treatment of the buyer for higher rates purposes
Schedule 5 paragraph 27 provides that in certain trust situations involving dwellings, the beneficiary — rather than the trustee — is treated as the buyer for the purposes of determining whether higher rates of land transaction tax apply.
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