[116M Duty to disclose information on Welsh land transactions to HMRC]

[116M  Duty to disclose information on Welsh land transactions to HMRC]

[(1)     [The Welsh Revenue Authority] must provide to HMRC such of the information falling within subsection (2) as HMRC may require.

(2)     Information falls within this subsection if it—

(a)     is relevant information in relation

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