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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 31
Trustees of settlements where beneficiaries have no right to occupy or receive income
Schedule 5 paragraph 31 deals with how the higher rates test applies when an individual trustee of a settlement buys a dwelling, but no beneficiary has the right to occupy the property for life or receive income from it.
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