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

SCHEDULE 5 S Multiple dwellings relief

PART 4 S The relief

General S

15 S “Attributable” means attributable on a just and reasonable basis.

Commencement Information

I1 Sch. 5 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2