SDLTM29915 - Relief for transfers involving multiple dwellings: Relevant transactions FA03/SCH6B/PARA2

In the legislation and where relevant in this section of the guidance, a “single dwelling transaction” involves a transaction where the main subject matter consists of an interest in a single dwelling or an interest in a single dwelling and some other property.

A “multiple dwelling transaction” involves a transaction where the main subject matter consists of an interest in at least two dwellings or an interest in at least two dwelling and some other property.