Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 18 (1) In the case of a dwelling situated outside Scotland, a person owns the dwelling for the purposes of this schedule if the person has an interest in it that is equivalent to ownership in Scotland. S

(2) References in this schedule to “ownership” and “acquisition of ownership” are to be read accordingly.]

Textual Amendments

F1 Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)