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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 8
New leases granted after prolonged holdover periods
Schedule 6 paragraph 8 deals with the situation where a tenant remains in occupation after their lease has expired and is eventually granted a new lease more than a year after the original lease ended, with the new lease backdated to cover some or all of the holdover period.
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