SCHEDULE 5Multiple dwellings relief
PART 4The relief
Calculation of relief
I110
The amount of tax chargeable in relation to a relevant transaction F1other than one to which schedule 2A applies is—
where—
DT is the tax due in relation to a dwelling,
ND is the number of dwellings that are, or are part of, the main subject-matter of the transaction, and
RT is the tax due in relation to remaining property.