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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 13 paragraph 7A
Treating a qualifying dwelling and its subsidiary dwellings as a single dwelling for multiple dwellings relief
Schedule 13, paragraph 7A provides that where an individual buys two or more dwellings and only one is a qualifying dwelling (broadly, a main residence), the qualifying dwelling and any subsidiary dwellings may be treated as a single dwelling for the purposes of multiple dwellings relief.
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