SCHEDULE 5Multiple dwellings relief
PART 1Introductory
Overview of relief
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1
This schedule provides for relief in the case of certain land transactions involving multiple dwellings.
2
It is arranged as follows—
Part 2 identifies the transactions to which this schedule applies,
Part 3 defines key terms,
Part 4 describes the relief available if a claim is made,
Part 5 provides for withdrawal of the relief,
Part 6 contains rules to determine what counts as a dwelling.