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<p>In general, if, at the end of the day of a residential property transaction, a
purchaser owns more than one property and has not replaced a main residence, the higher
rates will apply. Where there is a temporary overlap between replacing and selling
a main residence, the higher rates will apply but the purchaser will be entitled to
a refund of the higher amounts on disposal of the previous main residence within 18
months.</p><br /><p>The Government is consulting on the policy detail, including on
the treatment of difficult cases.</p>
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