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

SCHEDULE 5 S Multiple dwellings relief

PART 6 S What counts as a dwelling

26 S Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.

Commencement Information

I1 Sch. 5 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2