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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 4
Grant of new lease to tenant holding over
Schedule 6, paragraph 4 deals with the situation where a tenant who is holding over after a fixed-term lease expires is granted a new lease of the same (or substantially the same) premises during the one-year extension period, and the new lease is not backdated to the previous year.
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