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

SCHEDULE 5 S Multiple dwellings relief

PART 6 S What counts as a dwelling

29 S In paragraph 28, “relevant deeming provision” means section 10 or 11.

Commencement Information

I1 Sch. 5 para. 29 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2