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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 6 paragraph 5
Treatment of leases for an indefinite term
Schedule 6 paragraph 5 sets out how leases granted for an indefinite term (i.e. with no fixed end date) are treated for land transaction tax purposes, including the rolling annual treatment, return obligations, and the ability to amend returns if the lease terminates early.
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