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

SCHEDULE 5 Multiple dwellings relief

PART 2 Transactions to which this schedule applies

Single transaction relating to multiple dwellings

4 A transaction is within this paragraph if its main subject-matter consists of—

(a) an interest in at least two dwellings, or

(b) an interest in at least two dwellings and other property.