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First, a disposer claimed once in a lifetime exemption of payment of RPGT in January 2020 for a disposal of his private residential property. Second, he disposed another private residential property in September 2021. He would like to claim 2nd exemption based on RPGT (Exemption) Order 2020. His lawyer stated he would like to claim exemption under Paragraph 9 Schedule 3 (Section 8) of RPGT again in 2nd Sales and Purchase Agreement (SPA). Is this clause appropriate / correct?
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