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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 11 para 9
Condition 4: registration of a legal charge in favour of WRA
Schedule 11, paragraph 9 sets out Condition 4 for alternative finance investment bond relief, which requires the bond-holder (B) to register a satisfactory legal charge in favour of the Welsh Revenue Authority (WRA) within 120 days of the first transaction.
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