PART 1Introductory
Overview of relief
1(1)This schedule provides for relief in the case of certain land transactions involving multiple dwellings.
(2)It is arranged as follows—
Part 2 identifies the transactions to which this schedule applies,
Part 3 defines key terms,
Part 4 describes the relief available if a claim is made,
Part 5 provides for withdrawal of the relief,
Part 6 contains rules to determine what counts as a dwelling.