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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 5 paragraph 8
Replacement of only or main residence exception from higher rates
Schedule 5 paragraph 8 provides an exception from the higher rates of land transaction tax where a buyer is replacing their only or main residence, and sets out the conditions that must be met both where the old home was sold before and after the new purchase.
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