C1SCHEDULE 5HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS

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Modifications etc. (not altering text)

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.