(1)Schedule 6B provides for relief in the case of transfers involving multiple dwellings.
(2)Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.F127]
Definitions used in section 58D 2
- dwelling
17 (1) In the provisions of this Schedule specified in sub-paragraph (3), references to a “dwelling” include references to a dwelling situated in a country or territory outside England ... and Northern Ireland.
Defined in Sch.4ZA para.17(1) · see it in the full Act- land transaction
(1) In this Part a “land transaction” means any acquisition of a chargeable interest. As to the meaning of “chargeable interest” see section 48.
Defined in s.43(1) · see it in the full Act
Cases considering section 58D 5
Richard Warner v The Commissioners for HMRC
The provision requires a multiple dwellings relief claim to be made in a land transaction return or an amendment. It identifies that route as distinct from an overpayment relief claim; the Tribunal left open whether overpayment relief can rest on an omitted claim for the relief. (see paras [32]-[34], [47]-[48])
BTR Core Fund JPUT v The Commissioners for HMRC
Provides that Schedule 6B provides relief for transfers involving multiple dwellings. The provision identifies the statutory source of MDR, while the separate claim requirement appears in subsection (2) (see paras [58](8), [69]). Requires MDR to be claimed in a land transaction return or an amendment. BTR complied with that requirement by making the claim in its return; the provision did not require quantification of the relief as part of the claim (see paras [58](8), [69]-[71]).
L-L-O Contracting Limited & Ors v The Commissioners for HMRC
Interprets section 58D as requiring multiple dwellings relief to be claimed in a land transaction return or an amendment. That procedure and its time limit cannot be bypassed through paragraph 34 overpayment relief where Case A applies (see paras [3]-[4]; [20]-[25]). Applies section 58D(2) as requiring a claim for multiple dwellings relief to be made in a land transaction return or an amendment. The requirement supports the exclusion of a later paragraph 34 claim by Case A (see paras [3]-[4]; [20]-[25]).
What each judgment says about section 58D is in the case-law panel in the full Act.
Amendments and notes
1 notes from legislation.gov.uk
Amendments
- F127S. 58D inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 2