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

Valuation of non-monetary consideration

180.Paragraph 7 provides that non-monetary consideration (which comprises all consideration except money and debt) is to be valued at its market value, unless provided otherwise.

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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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