Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

27S“Refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—

(a)cleaning the dwelling, or

(b)works required solely for the purpose of ensuring that the dwelling meets minimum safety standards.

Commencement Information

I1 Sch. 4 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2