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

Building societies relief

425.Land transactions are relived from LTT where they take place in connection with the amalgamation of two or more building societies under section 93 of the Building Societies Act 1986; or where they relate to a transfer of engagements between building societies under section 94 of that Act.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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