The three percentage point increased rates of charge for additional dwellings etc, from 1 April 2016 (subject to the transitional provisions noted at ¶50-106), were given effect through a new Sch. 4ZA.
This modifies the operation of s. 55 by applying a separate version of Table A for such higher-rates transactions (see the applicable Table A (by reference to the rates listed in the right hand column of such table) at ¶50-106).
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