Part 3 BUYER IS AN INDIVIDUAL: MULTIPLE DWELLING TRANSACTIONSC1

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