Paragraph 2 I1
This Schedule is arranged as follows—
(a)
paragraph 3 identifies the transactions to which this Schedule applies,
(b)
paragraph 4 defines key terms,
(c)
paragraph 5 provides for the amount of tax chargeable,
(d)
paragraphs 6 and 7 make further provision about how the tax is calculated, and
(e)
paragraph 8 provides for certain buildings which are yet to be constructed or adapted to be treated as dwellings for the purposes of this Schedule.
Annotations
Commencement
- I1
Sch. 13 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3