Section 58D

History

Sch. 6B inserted by FA 2011, s. 83 and Sch. 22, para. 3, with effect in relation to relevant transactions (as defined in Sch. 6B, para. 3) that have an effective date on or after 19 July 2011 and satisfy the conditions in FA 2011, Sch. 22, para. 9(2).


INTRODUCTION

1  This Schedule is arranged as follows–

(a)paragraph 2 identifies the transactions to which this Schedule applies,

(b)paragraph 3 defines key terms,

(c)paragraphs 4 and 5 describe the relief available if a claim is made,

(d)paragraph 6 provides for adjustments if circumstances change after a claim is made, and

(e)paragraph 7 contains rules for determining what counts as a dwelling.

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