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

Tax not charged on transferee by reason of the pre-completion transaction

118.Paragraph 5 provides that entering into a pre-completion transaction does not in itself incur a charge to LTT. However, the provisions of section 10 (contract and transfer) and the rest of this Schedule still need to be applied where a pre-completion transaction takes place.

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