Two or more buyers
This section has no associated Explanatory Notes
6Where there are two or more buyers who are individuals in a transaction—
(a)the transaction is a higher rates residential property transaction if paragraph 3 applies in relation to any one of the buyers;
(b)an intermediate transaction (within the meaning of paragraph 9(2)) is to be treated as a higher rates residential property transaction if paragraph 9 applies in relation to any one of the buyers.