# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 1


(1) This Schedule makes provision about higher rates residential property transactions.
(2) This Schedule is arranged as follows—
(a) Part 2 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves a dwelling;
(b) Part 3 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves multiple dwellings;
(c) Part 4 describes the chargeable transactions that are higher rates residential property transactions where the buyer is not an individual;
(d) Part 5 contains supplementary provision, including about returns and about the application of the provisions in Parts 2, 3 and 4 in specified circumstances;
(e) Part 6 contains interpretative provision.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.