Letting, trading in or redeveloping properties

The 15% higher-rate charge will not apply to the acquisition of a relevant dwelling, where the acquisition is made exclusively for one or more of the following purposes:

exploitation as a source of rents or other receipts (other than excluded rents) in the course of a qualifying property-rental business;

use as business premises for the purposes of a qualifying property-rental business (other than one which gives rise to income consisting wholly or mainly of excluded rents);

use for the purposes of a trade that is run on a commercial basis and with a view to profit;

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