Where applicable, the higher rates will apply to all purchases of dwellings that complete on or after 1 April 2016.

Transitional rules provide that the higher rates will not apply where a contract has been:

entered into and substantially performed before 26 November 2015, or

entered into before 26 November 2015 and not amended after that date

The transitional rules will not apply where contracts were entered into before 26 November 2015 if:

there is any variation of the contract or assignment of rights under the contract on or after 26 November 2015;

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