Paragraph 415 Finance Act 2013 (c. 29)I1

England and Wales Not yet in force

In section 130(5) of the Finance Act 2013—

(a)

in paragraph (a), omit “and Wales”;

(b)

after paragraph (a) insert—

“(aa)
in relation to land in Wales, section 408 of the Planning (Wales) Act 2026;”.

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