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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 62
Variation of deferral requests
Section 62 deals with how a buyer can request changes to a tax deferral arrangement that the Welsh Revenue Authority (WRA) has already agreed to.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.