Home › Forums › Patrick Cannon › 3% Surcharge, MDR and Linked Transactions › Reply To: 3% Surcharge, MDR and Linked Transactions
18th May 2017 at 4:30 pm
#840
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what happens in this scenario if there are two linked transactions, the first being in March 2016 and the second after the additional 3% is in force?
My reading of the basic rules suggests that after aggregating the values, the rates applying at the second transaction are used, to arrive at an overall SDLT figure. This appears to taint the original March 2016 transaction, but is this correct?