PART 1SIntroductory
Overview of reliefsS
1(1)This schedule provides for relief in the case of certain acquisitions of residential property.S
(2)It is arranged as follows—
Part 2 provides for relief in the case of an acquisition by a house-building company from an individual acquiring a new dwelling,
Part 3 provides for relief in the case of an acquisition by a property trader from an individual acquiring a new dwelling,
Part 4 provides for relief in the case of an acquisition by a property trader from an individual where a chain of transactions breaks down,
Part 5 provides for the withdrawal of those reliefs in certain circumstances,
Part 6 defines expressions used in this schedule.
Commencement Information
I1 Sch. 4 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2