Part 5 SUPPLEMENTARY PROVISIONSC1

1. Further provision in connection with replacement of main residence exception
2. Further provision in connection with subsequent disposal to local authorities exception
3. Further provision in connection with transactions being treated as higher rates residential property transactions
4. Spouses and civil partners purchasing alone
5. Property adjustment on divorce, dissolution of civil partnership etc.
6. Settlements and bare trusts
7. Partnerships
8. Alternative finance arrangements
9. Major interests in dwellings inherited jointly