# Finance Act 2003, Paragraph 3


(1) A chargeable transaction to which this Schedule applies is referred to in this Schedule as a “relevant transaction”.
(2) A relevant transaction is a “single dwelling transaction” if its main subject-matter consists of—
(a) an interest in a single dwelling, or
(b) an interest in a single dwelling and other property.
(3) In relation to such a transaction, the single dwelling is referred to as “the dwelling”.
(4) A relevant transaction is a “multiple dwelling transaction” 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.
(5) In relation to such a transaction, those dwellings are referred to as “the dwellings”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6B/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.