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Part 2 BUYER IS AN INDIVIDUAL: SINGLE DWELLING TRANSACTIONSC1

  1. Introductory
  2. Higher rates residential property transactions
  3. Buyer has a major interest in other dwelling
  4. Two or more buyers
  5. Interest in same main residence exception
  6. Replacement of main residence exception
  7. Replacement of main residence: transactions during interim period
  8. Subsequent disposal to local authorities exception: buyer is an individual in a single dwelling transaction

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