Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 6 S Interpretation

Meaning of “dwelling” and “new dwelling” S

18 S “Dwelling” includes land occupied and enjoyed with the dwelling as its garden or grounds.

Commencement Information

I1 Sch. 4 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2