Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 Dwellings outside Scotland: what counts as “ownership” S

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)

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.]