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

Valid from 01/04/2015

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 6 S Interpretation

Meaning of “house-building company” S

23 S A “house-building company” means a company that carries on the business of constructing or adapting buildings or parts of buildings for use as dwellings.