SCHEDULES
F1Schedule 6BTransfers involving multiple dwellings
Annotations:
Amendments (Textual)
Key terms
3
1
A chargeable transaction to which this Schedule applies is referred to in this Schedule as a “relevant transaction”.
2
A relevant transaction is a “single dwelling transaction” if its main subject-matter consists of—
a
an interest in a single dwelling, or
b
an interest in a single dwelling and other property.
3
In relation to such a transaction, the single dwelling is referred to as “the dwelling”.
4
A relevant transaction is a “multiple dwelling transaction” if its main subject-matter consists of—
a
an interest in at least two dwellings, or
b
an interest in at least two dwellings and other property.
5
In relation to such a transaction, those dwellings are referred to as “the dwellings”.
Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3