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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 46
References in this Schedule to a transfer of a chargeable interest
Paragraph 46 of Schedule 7 clarifies that references to a "transfer" of a chargeable interest throughout the Schedule are to be understood broadly, covering not just outright transfers but also the creation, variation, surrender, or release of such interests.
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