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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Relief for transfers involving multiple dwellings: Exclusions FA03/SCH6B/PARA2(4)

A transaction cannot be a relevant transaction if relief under FA03/SCH7 (Group relief, reconstruction relief and acquisition relief) or FA03/SCH8 (Charities relief) is available for it, would be available on the making of a claim or has been withdrawn from it.