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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 18 paragraph 8
Partial charities relief for non-qualifying charities in joint purchases
Schedule 18 paragraph 8 provides a route for a charity that is not a "qualifying charity" to still benefit from partial charities relief when it jointly purchases land as a tenant in common, provided the charity intends to use the greater part of its share for qualifying charitable purposes.
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