The substantive provisions of the higher-rates charge apply equally to dwellings outside Wales. Those provisions are:

Provision

Description

Commentary paragraph

Sch. 5, para. 5(1)(a)

Buyer having a major interest in another dwelling

¶311-300

Sch. 5, para. 8(2)(b)–(2)€, 8(4)(b)–(4)(d)

Purchased dwelling as replacement of main residence

¶311-300

Sch. 5, para. 9(4)

Replacement of main residence during interim period

¶311-300

Sch. 5, para. 15(1)(b)

Buyer having a major interest in another dwelling

¶311-410

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