Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

27SLand that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.

Commencement Information

I1 Sch. 5 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2