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SIin_forceSI 2018/133 · regulation

The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018

These Regulations specify the amount of relevant rent under paragraph 36(1)(b) of Schedule 6 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, for the purposes of defining “the specified amount” in paragraphs 34 and 35 of that Schedule.

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Lifecycle
Department
Made
31 Jan 2018
In force
01 Apr 2018