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 “house-building company” S

24 S References in this schedule to such a company include any company connected with it.

Commencement Information

I1 Sch. 4 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2