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

Section 77 - Independent review of land transaction tax

111.Section 77 makes arrangements for an independent review of LTT to be completed within 6 years of the tax coming into operation, and for the completed review to be published.

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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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