THE RULE

2  This schedule applies to relevant transactions.

3  A relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is–

(a)within paragraph 4 or paragraph 5, and

(b)not excluded by paragraph 6.

SINGLE TRANSACTION RELATING TO MULTIPLE DWELLINGS

Related Commentary  

4  A transaction is within this paragraph if its main subject-matter consists of–

(a)an interest in at least two dwellings, or

(b)an interest in at least two dwellings and other property.

LINKED TRANSACTIONS RELATING TO MULTIPLE DWELLINGS

Related Commentary  

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