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

SCHEDULE 5 S Multiple dwellings relief

PART 2 S Transactions to which this schedule applies

Linked transactions relating to multiple dwellings S

5 S A transaction is within this paragraph if—

(a) its main subject-matter consists of—

(i) an interest in a single dwelling, or

(ii) an interest in a single dwelling and other property,

(b) it is one of a number of linked transactions, and

(c) the main subject-matter of at least one of the other linked transactions consists of—

(i) an interest in some other dwelling or dwellings, or

(ii) an interest in some other dwelling or dwellings and other property.

Commencement Information

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