SCHEDULE 5Multiple dwellings relief

PART 2Transactions to which this schedule applies

Excluded transactions

I16

A transaction is excluded by this paragraph if—

a

relief under schedule 9 (crofting community right to buy) is available for it, or

b

relief under schedule 10 (group relief), 11 (reconstruction relief and acquisition relief) or 13 (charities relief)—

i

is available for it, or

ii

has been withdrawn from it.