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SCHEDULE 5E+WHIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS

Modifications etc. (not altering text)

PART 2 E+WBUYER IS AN INDIVIDUAL: SINGLE DWELLING TRANSACTIONS

Two or more buyersE+W

6Where there are two or more buyers who are individuals in a transaction—

(a)the transaction is a higher rates residential property transaction if paragraph 3 applies in relation to any one of the buyers;

(b)an intermediate transaction (within the meaning of paragraph 9(2)) is to be treated as a higher rates residential property transaction if paragraph 9 applies in relation to any one of the buyers.

Commencement Information

I1Sch. 5 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3