Paragraph 1 I1

This schedule provides for relief in the case of certain land transactions involving multiple dwellings.

It is arranged as follows—

• Part 2 identifies the transactions to which this schedule applies,

• Part 3 defines key terms,

• Part 4 describes the relief available if a claim is made,

• Part 5 provides for withdrawal of the relief,

• Part 6 contains rules to determine what counts as a dwelling.