SCHEDULE 5

Multiple dwellings relief
PART 2

Transactions to which this schedule applies

Linked transactions relating to multiple dwellings
5
A transaction is within this paragraph if—
a
its main subject-matter consists of—
i
an interest in a single dwelling, or
ii
an interest in a single dwelling and other property,
b
it is one of a number of linked transactions, and
c
the main subject-matter of at least one of the other linked transactions consists of—
i
an interest in some other dwelling or dwellings, or
ii
an interest in some other dwelling or dwellings and other property.
Sch. 5 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2