PART 3SKey terms
Consideration attributable to dwellings and remaining propertyS
7SIn 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.
Commencement Information
I1 Sch. 5 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
DwellingsS
8S“The dwellings” are, in relation to a relevant transaction, the dwelling or dwellings that are, or are part of, the main subject-matter of the transaction.
Commencement Information
I2 Sch. 5 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Interest in a dwellingS
9SA reference in this schedule to an interest in a dwelling is to any chargeable interest in or over a dwelling.
Commencement Information
I3 Sch. 5 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2