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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 7
Exemption from higher rates when buying a further interest in your existing main residence
Schedule 5, paragraph 7 provides an exemption from the higher rates of land transaction tax where a buyer (or their spouse or civil partner) already holds an interest in the dwelling being purchased and it is their only or main residence.
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