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

Postponed consideration

173.Paragraph 3 provides that the chargeable consideration is to be determined with no discount for any postponement of the right of the seller to receive it (or any part of it).

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Explanatory Notes

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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