Paragraph 7 I1

In relation to a relevant transaction—

(a)

the consideration attributable to dwellings is so much of the chargeable consideration for the transaction as is attributable to the dwellings,

(b)

the consideration attributable to remaining property is the chargeable consideration for the transaction less the consideration attributable to dwellings.

Annotations

Commencement

I1: Sch. 5 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2