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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 63
Failure to comply with WRA's agreement to defer
Section 63 explains what happens when a buyer fails to comply with the conditions of a tax deferral agreement, or has provided false or misleading information in connection with the deferral.
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.