Part 2 RELIEF FOR CERTAIN ACQUISITIONS OF DWELLINGS

1. Acquisition by housebuilder from individual acquiring new dwelling
2. Acquisition by property trader from individual acquiring new dwelling
3. Acquisition by property trader from individual where chain of transactions breaks down
4. Relief for acquisition by property trader from personal representatives
5. Acquisition by property trader in case of relocation of employment
6. Acquisition by employer in case of relocation of employment
7. Withdrawal of reliefs available to property traders
8. Interpretation