Sch. 4A inserted by FA 2012, s. 214 and Sch. 35, para. 4, with effect in relation to any land transaction of which the effective date is on or after 21 March 2012, subject to the transitional provisions in FA 2012, Sch. 35, para. 10(2) and (3).


Related Commentary  Related HMRC Manuals

1(1)  In this paragraph “interest in a single dwelling” means so much of the subject-matter of a chargeable transaction as consists of a chargeable interest in or over a single dwelling (together with appurtenant rights).

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