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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 11 para 7
Condition 2: alternative finance investment bond requirement
Schedule 11, paragraph 7 sets out the second condition that must be met for a land transaction to qualify for relief under the alternative finance investment bond provisions, requiring that the party acts as a bond-issuer and holds the relevant land as a bond asset.
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