1(1)This Schedule makes provision about higher rates residential property transactions.E+W
(2)This Schedule is arranged as follows—
(a)Part 2 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves a dwelling;
(b)Part 3 describes the chargeable transactions that are higher rates residential property transactions where the buyer is an individual and the transaction involves multiple dwellings;
(c)Part 4 describes the chargeable transactions that are higher rates residential property transactions where the buyer is not an individual;
(d)Part 5 contains supplementary provision, including about returns and about the application of the provisions in Parts 2, 3 and 4 in specified circumstances;
(e)Part 6 contains interpretative provision.
Modifications etc. (not altering text)
C1Sch. 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
Commencement Information
I1Sch. 5 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3