SCHEDULE 14RELIEF FOR CERTAIN ACQUISITIONS OF DWELLINGS
PART 1INTRODUCTORY
Overview
I11
1
This Schedule makes provision about reliefs available for certain acquisitions of dwellings.
2
This Schedule is arranged as follows—
a
Part 2 provides relief for certain acquisitions by housebuilders, property traders and employers, and is arranged as follows—
i
paragraph 2 provides for relief in the case of an acquisition of a dwelling by a housebuilder from an individual acquiring a new dwelling,
ii
paragraph 3 provides for relief in the case of an acquisition of a dwelling by a property trader from an individual acquiring a new dwelling,
iii
paragraph 4 provides for relief in the case of an acquisition of a dwelling by a property trader from an individual where a chain of transactions breaks down,
iv
paragraph 5 provides for relief in the case of an acquisition of a dwelling by a property trader from personal representatives,
v
paragraph 6 provides for relief in the case of an acquisition of a dwelling by a property trader in the case of relocation of employment,
vi
paragraph 7 provides for relief in the case of an acquisition of a dwelling by an employer in the case of relocation of employment,
vii
paragraph 8 makes provision about withdrawal of the reliefs available to property traders, and
viii
paragraph 9 makes provision about the interpretation of words and phrases which apply to Part 2 of this Schedule;
b
Part 3 provides relief for transactions entered into by a person or persons exercising collective rights.