Application3
Subject to regulation 4, these Regulations have effect in relation to the following land transactions with an effective date on or after 22 December 2020—
a
higher rates residential property transactions to which Table 2 of the Schedule to the 2018 Regulations applies;
b
non-residential property transactions to which Table 3 of the Schedule to the 2018 Regulations applies; and
c
chargeable consideration which consists of rent to which Table 4 of the Schedule to the 2018 Regulations applies.