SCHEDULE 5Multiple dwellings relief

PART 2Transactions to which this schedule applies

Linked transactions relating to multiple dwellings

I15

A transaction is within this paragraph if—

a

its main subject-matter consists of—

i

an interest in a single dwelling, or

ii

an interest in a single dwelling and other property,

b

it is one of a number of linked transactions, and

c

the main subject-matter of at least one of the other linked transactions consists of—

i

an interest in some other dwelling or dwellings, or

ii

an interest in some other dwelling or dwellings and other property.