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has been withdrawn from it.