SCHEDULE 5 SMultiple dwellings relief

PART 2 STransactions to which this schedule applies

The rule S

2 SThis schedule applies to relevant transactions.

Commencement Information

I1 Sch. 5 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

3 SA relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is—

(a) within paragraph 4 or paragraph 5, and

(b) not excluded by paragraph 6.

Commencement Information

I2 Sch. 5 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2