Search Legislation

Advanced Search

Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Paragraph 18 of schedule 2A  – Dwellings outside Scotland; what counts as “ownership”

74.Since schedule 2A takes a global view of a person’s property holdings, paragraph 18 maps the Scottish ownership interests to equivalent concepts in other jurisdictions. As mentioned, this has particular relevance to long residential leases which are uncommon in Scots law but are very common in England and Wales.

75.Interpretative provisions of the 2013 Act relevant to paragraph 18—

“dwelling”Part 6 of schedule 5
what counts as a dwelling ownedPart 6 of schedule 2A.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources