Paragraph 1 F1

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.

Annotations

F1: Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3