Definitions

Commentary – Land Transaction Tax (Wales) ¶311-100

Higher-rates charge

Dwelling, definition of

Commentary – Land Transaction Tax (Wales) ¶311-750

Dwellings outside Wales

Commentary – Land Transaction Tax (Wales) ¶311-700

Major interest in another dwelling

Commentary – Land Transaction Tax (Wales) ¶311-310

Multiple-dwelling transactions

Commentary – Land Transaction Tax (Wales) ¶311-400

Overview and scope

Commentary – Land Transaction Tax (Wales) ¶311-200

Single-dwelling transactions

Commentary – Land Transaction Tax (Wales) ¶311-300

Higher-rates table

Commentary – Land Transaction Tax (Wales) ¶311-800

Meaning

Commentary – Land Transaction Tax (Wales) ¶311-110

Non-residential property

Definition

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-100

Non-residential transaction

Commentary – Land Transaction Tax (Wales) ¶311-650

Not individual buyer

Commentary – Land Transaction Tax (Wales) ¶311-600

Rates and bands

Commentary – Land Transaction Tax (Wales) ¶311-120

Special cases

Alternative finance arrangements

Commentary – Land Transaction Tax (Wales) ¶311-520

Bare trusts for children

Commentary – Land Transaction Tax (Wales) ¶311-510

Dissolution of civil partnership

Commentary – Land Transaction Tax (Wales) ¶311-530

Interests acquired by partner

Commentary – Land Transaction Tax (Wales) ¶311-515

Major interests inherited jointly

Commentary – Land Transaction Tax (Wales) ¶311-525

Property adjustment on divorce

Commentary – Land Transaction Tax (Wales) ¶311-530

Settlements and bare trusts

Commentary – Land Transaction Tax (Wales) ¶311-505

Spouses and civil partners buying alone

Commentary – Land Transaction Tax (Wales) ¶311-500