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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 36
Definitions of "relevant rent", "specified amount" and "annual rent" for lease transactions
Schedule 6, paragraph 36 defines the key terms "relevant rent", "specified amount" and "annual rent" used in the rules for calculating tax on non-rent consideration for non-residential and mixed leases (paragraphs 34 and 35).
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