OverviewE+W
1E+WThis Schedule makes provision about relief available for acquisitions involving multiple dwellings.
Commencement Information
I1Sch. 13 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
2E+WThis Schedule is arranged as follows—
(a)paragraph 3 identifies the transactions to which this Schedule applies,
(b)paragraph 4 defines key terms,
(c)paragraph 5 provides for the amount of tax chargeable,
(d)paragraphs 6 and 7 make further provision about how the tax is calculated, and
(e)paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.
Commencement Information
I2Sch. 13 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3