http://www.legislation.gov.uk/id/anaw/2017/1

SCHEDULE 5HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS

PART 3BUYER IS AN INDIVIDUAL: MULTIPLE DWELLING TRANSACTIONS

Interest in same main residence exception

16

Paragraph 15 does not apply if the main subject-matter of the transaction is a major interest in the qualifying dwelling referred to in paragraph 15(1)(a), and that dwelling is one—

(a)

in which, immediately before the effective date of the transaction, the buyer had another major interest, and

(b)

which, immediately before and after the effective date of the transaction, is the buyer's only or main residence.