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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 18 paragraph 5
Charities relief: buyers that are charities but not qualifying charities
Schedule 18 paragraph 5 provides a route to charities relief for a charity that is not a "qualifying charity" but still intends to use the greater part of the property for qualifying charitable purposes, and sets out additional disqualifying events that can cause such relief to be withdrawn.
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