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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 61
Deferral requests: effect of WRA's decision
Section 61 explains what happens after the Welsh Revenue Authority (WRA) decides whether to agree or refuse a request to defer payment of land transaction tax, including the revised payment deadlines and when late payment interest starts to accrue.
Access full legislation.And much more.
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