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

SCHEDULE 5 S Multiple dwellings relief

PART 3 S Key terms

Dwellings S

8 S “The dwellings” are, in relation to a relevant transaction, the dwelling or dwellings that are, or are part of, the main subject-matter of the transaction.

Commencement Information

I1 Sch. 5 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2