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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 43
Modifications to the Tax Collection and Management (Wales) Act 2016 for partnership land transactions
Schedule 7 paragraph 43 sets out how the Tax Collection and Management (Wales) Act 2016 (TCMA) is modified when it applies to land transaction tax on transactions entered into by or on behalf of the members of a partnership.
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