Finance Act 2003 (c. 14)

SCHEDULES

[F1 Schedule 6B U.K. Transfers involving multiple dwellings

Textual Amendments

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 U.K.

1 U.K. 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.]