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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 27
Partnership share attributable to a partner: transfers to partnership on or after 20 October 2003
Schedule 7, paragraph 27 explains how to calculate a partner's attributable partnership share when working out the "sum of the lower proportions" for transfers out of a partnership, where the chargeable interest was originally transferred into the partnership on or after 20 October 2003.
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