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Wales: Land transaction tax

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The Land Transaction Tax (Administration) (Wales) Regulations, WSI 2018/2, coming into force on 1 April 2018, set out the conditions to be met for the Welsh Revenue Authority (WRA) to a certificate following receipt of a land transaction return, and prescribe the evidence to be submitted to the WRA where relief is claimed in connection with alternative finance investment bonds.

Issue: 1382
Categories: News , Stamp taxes