PART 3CALCULATION OF TAX AND RELIEFS

Calculation of tax

29Calculation provisions subject to certain provisions about reliefs

Sections 27 and 28 are subject to—

(a)

Schedule 13 (relief for acquisitions involving multiple dwellings);

(b)

paragraph 10 of Schedule 14 (relief for transactions entered into by persons exercising collective rights);

(c)

Part 3 of Schedule 17 (acquisition relief);

(d)

paragraphs 6 and 8 of Schedule 18 (partial charities relief in certain circumstances).