Textual Amendments
F1Sch. 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
3(1)A chargeable transaction to which this Schedule applies is referred to in this Schedule as a “relevant transaction”.U.K.
(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”.]