# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 7A


(1) Sub-paragraph (3) applies in relation to a chargeable transaction—
(a) where—
(i) the buyer is an individual, and
(ii) the main subject-matter of the transaction consists of a major interest in two or more dwellings (“purchased dwellings”),
(b) where only one of the purchased dwellings is a qualifying dwelling, and
(c) to which paragraph 15 of Schedule 5 does not apply.
(2) But sub-paragraph (3) does not apply in relation to a chargeable transaction that—
(a) is within sub-paragraph (1), and
(b) to which paragraph 18 of Schedule 5 applies (intermediate transaction treated as a higher rates residential property transaction).
(3) For the purposes of this Schedule, the interests in the qualifying dwelling mentioned in sub-paragraph (1)(b) and a purchased dwelling (or more than one) that is subsidiary to it are treated as if they were an interest in a single dwelling.
(4) For the purposes of this paragraph, a purchased dwelling (“dwelling A”) is subsidiary to a qualifying dwelling (“dwelling B”) if dwelling A would be subsidiary to dwelling B for the purposes of Schedule 5 (see paragraph 14 of that Schedule).
(5) In this paragraph, “qualifying dwelling” means a dwelling that is a qualifying dwelling for the purposes of Part 3 of Schedule 5 (see paragraph 13 of that Schedule).

---
Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/13/paragraph/7A (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-13/paragraph-7A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.