SCHEDULE 5Multiple dwellings relief
PART 3Key terms
7Consideration attributable to dwellings and remaining property
In relation to a relevant transaction—
a
the consideration attributable to dwellings is so much of the chargeable consideration for the transaction as is attributable to the dwellings,
b
the consideration attributable to remaining property is the chargeable consideration for the transaction less the consideration attributable to dwellings.