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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7, paragraph 35
Exclusion of certain leases from relevant partnership property
Schedule 7, paragraph 35 sets out the conditions under which a lease held as partnership property is excluded from being treated as "relevant partnership property" when an interest in a property investment partnership is transferred — thereby potentially reducing the land transaction tax charge on that transfer.
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