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

Calculation of tax chargeable in respect of rent: non-residential and mixed leases

271.Paragraph 29 provides the steps to be taken to calculate the charge to tax by applying the rate of tax to the amount of consideration that falls within a particular tax band, and then adding those different amounts together.

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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 Welsh Parliament.

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