SCHEDULES

SCHEDULE 22 U.K. Transfers involving multiple dwellings

New relief U.K.

2 U.K. After section 58C insert—

“58D Transfers involving multiple dwellings

(1) Schedule 6B provides for relief in the case of transfers involving multiple dwellings.

(2) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.”