Schedule 5 HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONSC1
- 1INTRODUCTORY
- 2BUYER IS AN INDIVIDUAL: SINGLE DWELLING TRANSACTIONS
- 3BUYER IS AN INDIVIDUAL: MULTIPLE DWELLING TRANSACTIONS
- 4BUYER IS NOT AN INDIVIDUAL
- 5SUPPLEMENTARY PROVISIONS
- 6INTERPRETATION
Annotations
Modifications
- C1
Sch. 5 applied (with modifications) (1.4.2018) by The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126), regs. 1(2), 12