C1SCHEDULE 5HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS
Annotations:
Modifications etc. (not altering text)
C1PART 2BUYER IS AN INDIVIDUAL: SINGLE DWELLING TRANSACTIONS
Higher rates residential property transactions
I1C14
Where paragraph 9 applies, an intermediate transaction (within the meaning given by that paragraph) is to be treated as a higher rates residential property transaction.
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