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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 7 paragraph 36
Election to disapply special partnership transfer rules for property-investment partnerships
Schedule 7, paragraph 36 allows a property-investment partnership to elect out of the special rules that normally apply when a chargeable interest is transferred into the partnership, so that the transaction is instead taxed as an ordinary partnership transaction at market value.
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