SCHEDULES
F1Schedule 6BTransfers involving multiple dwellings
Annotations:
Amendments (Textual)
Introduction
1
This Schedule is arranged as follows—
a
paragraph 2 identifies the transactions to which this Schedule applies,
b
paragraph 3 defines key terms,
c
paragraphs 4 and 5 describe the relief available if a claim is made,
d
paragraph 6 provides for adjustments if circumstances change after a claim is made, and
e
paragraph 7 contains rules for determining what counts as a dwelling.
Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3