是不是这个规定只影响first time buyer和buy to let的buyer？政府公告第七个例子里面讲，如果一个人已经有两套房子，她卖掉自住的那套再买一套用于自助，那么即使两套也是ok的。所以如果在英国已经有房子了，然后要upgrade，即使有两套或者更多套，都不需要交这个额外的印花税。这个理解对不对？
https://www.gov.uk/government/consultations/consultation-on-higher-rates-of-stamp-duty-land-tax-sdlt-on-purchases-of-additional-residential-properties/higher-rates-of-stamp-duty-land-tax-sdlt-on-purchases-of-additional-residential-properties
I am not buying.
算