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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
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
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