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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 29
Transfer of chargeable interest from a partnership to a partnership
Schedule 7, paragraph 29 deals with how land transaction tax is calculated when a chargeable interest in land is transferred from one partnership to another partnership, where both the "transfer in" and "transfer out" rules would otherwise apply simultaneously.
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