SDLTM09556 - Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5
Where the acquisition of a chargeable interest is exclusively for the purposes of using the property as business premises for a qualifying property rental business, the 17 percent higher rate charge will not apply to the transaction. Instead, SDLT will be charged at the higher rates 바카라 사이트“ see SDLTM09835 Higher rates for additional dwellings: purchases by companies and other non-individuals for more information.Â