{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-3.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/6B/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) A chargeable transaction to which this Schedule applies is referred to in this Schedule as a “relevant transaction”.\n(2) A relevant transaction is a “single dwelling transaction” if its main subject-matter consists of—\n(a) an interest in a single dwelling, or\n(b) an interest in a single dwelling and other property.\n(3) In relation to such a transaction, the single dwelling is referred to as “the dwelling”.\n(4) A relevant transaction is a “multiple dwelling transaction” if its main subject-matter consists of—\n(a) an interest in at least two dwellings, or\n(b) an interest in at least two dwellings and other property.\n(5) In relation to such a transaction, those dwellings are referred to as “the dwellings”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/6B/paragraph/3",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}