[F11U.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.]
Textual Amendments
F1Sch. 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