Schedule 11 Stamp duty land tax: higher rates for additional dwellings

1. 1Paragraph 1
2. Previous residence required to be disposed of entirely
3. Exception where purchaser has prior interest in purchased dwelling
4. Exception where spouses and civil partners purchasing from one another
5. Property adjustment on divorce, dissolution of civil partnership etc
6. Purchase etc by person appointed under Mental Capacity Act 2005 to make decisions for a child
7. Minor and consequential amendments
8. Commencement