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Notes:
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SDLT – (1) whether flat with defective cladding a “dwelling” for purposes of (i)residential transaction charge and (ii)high-vale residential transaction charge in para 3 Sch4A FA 2003
(2) relief under para 5 from the high-value charge under para 3 Sch 4A FA 2003 –para 5G: withdrawal of relief – effect of s 81(1A)
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