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

SCHEDULE 5 Multiple dwellings relief

PART 2 Transactions to which this schedule applies

The rule

3 A relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is—

(a) within paragraph 4 or paragraph 5, and

(b) not excluded by paragraph 6.