Relief from 15% SDLT

Relief from 15% SDLT

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I understand that for a property development company ( i.e. buys a residential property , renovates and disposes) SDLT is at the standard 4%, 5% or 7% instead of 15%

Could somebody please point me to the relevant rules /legislation etc. I am also trying to find out the qualifying conditions.
I believe if conditions met -solicitor just applies the SDLT at the standard rates instead of 15%.
Thank you in-advance

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