C1SCHEDULE 5HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS
C1PART 1INTRODUCTORY
Overview
I1C11
1
This Schedule makes provision about higher rates residential property transactions.
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.
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