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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Overpayment of tax where rent determined on reconsideration date

253.Paragraph 14 provides for where the reconsideration under paragraph 12 establishes that there has been an overpayment of tax. Where this occurs the buyer can amend their return, if they are within the normal 12 month period. Otherwise, the buyer can make a repayment claim from WRA.

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