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

SCHEDULE 5 S Multiple dwellings relief

PART 6 S What counts as a dwelling

24 S This Part of this schedule sets out rules for determining what counts as a dwelling for the purposes of this schedule.

Commencement Information

I1 Sch. 5 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2