SCHEDULE 15RELIEF FOR CERTAIN TRANSACTIONS RELATING TO SOCIAL HOUSING
PART 1INTRODUCTORY
Overview
I11
1
This Schedule makes provision about reliefs available for certain transactions relating to social housing.
2
This Schedule is arranged as follows—
a
Part 2 makes provision about relief available for F1transactions subject to a public sector discount,
b
Part 3 makes provision about the tax chargeable and relief available where a shared ownership lease or a rent to shared ownership lease transaction is entered into,
c
Part 4 makes provision about the tax chargeable and relief available where a shared ownership trust is declared and where a rent to shared ownership trust scheme is entered into,
F2d
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e
Part 6 provides relief for certain acquisitions by registered social landlords.