Schedule 13 RELIEF FOR ACQUISITIONS INVOLVING MULTIPLE DWELLINGS
- Overview
- Transactions to which this Schedule applies
- Key terms
- The amount of tax chargeable
- Determining the tax related to the consideration attributable to dwellings
- Determining the tax related to the remaining consideration
- Circumstances in which subsidiary dwellings do not count as separate dwellings
- Certain buildings not yet constructed or adapted to count as a dwelling