SCHEDULES

F1Schedule 6BTransfers involving multiple dwellings

Annotations:
Amendments (Textual)
F1

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

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.