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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Value added tax
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2The chargeable consideration for a transaction includes any value added tax chargeable in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of Schedule 10 to the Value Added Tax Act 1994 (c. 23) made after the effective date of the transaction.
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