SDLTM29900 - Relief for transfers involving multiple dwellings: contents

1. SDLTM29901

   Abolition of multiple dwellings relief for SDLT
2. SDLTM29902

   Exchange of contracts on or before 6 March 2024
3. SDLTM29903

   Abolition of multiple dwellings relief for SDLT (1 June 2024): Linked Transactions
4. SDLTM29904

   Abolition of multiple dwellings relief for SDLT – Examples – Linked Transaction Transitional Rules
5. SDLTM29905

   Relief for transfers involving multiple dwellings: Overview
6. SDLTM29910

   Relief for transfers involving multiple dwellings: Availability of the relief
7. SDLTM29915

   Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2
8. SDLTM29920

   Relief for transfers involving multiple dwellings: Application to partnership transactions
9. SDLTM29930

   Relief for transfers involving multiple dwellings: Superior interests FA03/SCH6B/PARA2(6)
10. SDLTM29935

    Relief for transfers involving multiple dwellings: The tax calculation FA03/SCH6B/PARA4
11. SDLTM29940

    Relief for transfers involving multiple dwellings: Consideration attributable to interests in dwellings FA03/SCH6B/PARA5(1)-(6)
12. SDLTM29945

    Relief for transfers involving multiple dwellings: The remaining consideration FA03/SCH6B/PARA5(7)
13. SDLTM29955

    Relief for transfers involving multiple dwellings: Meaning of “dwelling” FA03/SCH6B/PARA7
14. SDLTM29957

    Relief for transfers involving multiple dwellings: treatment of student accommodation
15. SDLTM29960

    Relief for transfers involving multiple dwellings: “Off plan” transactions FA03/SCH6B/PARA7(5)-(6)
16. SDLTM29965

    Relief for transfers involving multiple dwellings: Further return where number of dwellings is reduced FA03/SCH6B/PARA6
17. SDLTM29970

    Relief for transfers involving multiple dwellings: Example 1
18. SDLTM29971

    Relief for transfers involving multiple dwellings: Example 2
19. SDLTM29973

    Relief for transfers involving multiple dwellings: Example 3
20. SDLTM29975

    Relief for transfers involving multiple dwellings: Example 4
21. SDLTM29977

    Relief for transfers involving multiple dwellings: Example 5
22. SDLTM29979

    Relief for transfers involving multiple dwellings: Example 6
23. SDLTM29981

    Relief for transfers involving multiple dwellings: Example 7
24. SDLTM29983

    Relief for transfers involving multiple dwellings: Example 8
25. SDLTM29985

    Relief for transfers involving multiple dwellings: Example 9
26. SDLTM29987

    Relief for transfers involving multiple dwellings: Example 10