As set out in Practice Note: Higher rates of SDLT on additional residential properties, the higher rates of SDLT have a number of different sets of requirements depending on how many interests in land are being acquired. As further explained in that Practice Note, under paras [5]–[6] under Schedule 4ZA of the Finance Act 2003 (FA 2003), there are special rules to deal with the an individual purchaser acquiring a major interest in two or more dwellings in one transaction. The rules for linked transactions under FA 2003, s 108 may treat the purchaser as if it had made one notifiable transaction, but it does not deem the transactions to be a single transaction. This is very clear from the way that the SDLT is calculated under FA 2003, s 55. Therefore,