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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 14 paragraph 3
Relief for property traders acquiring old dwellings from individuals buying new-build homes
Schedule 14, paragraph 3 sets out the conditions under which a property trader can claim land transaction tax relief when it purchases an individual's existing home as part of a chain where that individual is buying a new dwelling from a housebuilder.
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