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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 34
Inherited dwellings and the higher rates of land transaction tax
Schedule 5 paragraph 34 provides relief from the higher rates of land transaction tax where a person inherits a small share (50% or less) in a dwelling, so that the inherited interest is disregarded for up to three years when determining whether the buyer already owns a dwelling.
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