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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 10 para 7
Exempt interest status for financial institutions under sale-and-leaseback arrangements
Schedule 10 paragraph 7 sets out the conditions under which a financial institution's interest in land, acquired as part of an alternative property finance sale-and-leaseback arrangement, qualifies as an exempt interest for land transaction tax purposes, and when that exempt status is lost.
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