This
adran has no associated
Nodiadau Esboniadol
12E+WWhere there are two or more buyers who are individuals in a transaction—
(a)the transaction is a higher rates residential property transaction if paragraph 11 applies in relation to any one of the buyers;
(b)an intermediate transaction (within the meaning given by paragraph 18(2)) is to be treated as a higher rates residential property transaction if paragraph 18 applies in relation to any one of the buyers.
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. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3