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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 34
Non-residential leases: effect of rent level on the zero rate band for non-rent consideration
Schedule 6 paragraph 34 explains how the zero rate band for non-rent consideration (such as a premium) is removed when the rent payable under a non-residential lease meets or exceeds a specified threshold.
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