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).