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Part 4 BUYER IS NOT AN INDIVIDUALC1

  1. Introductory
  2. Transaction involving a dwelling
  3. Subsequent disposal to local authorities exception: transaction involving a dwelling
  4. Transaction involving multiple dwellings
  5. Subsequent disposal to local authorities exception: transaction involving multiple dwellings
  6. Two or more buyers

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