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

SCHEDULE 5 Multiple dwellings relief

PART 1 Introductory

Overview of relief

1 (1) This schedule provides for relief in the case of certain land transactions involving multiple dwellings.

(2) It is arranged as follows—

• Part 2 identifies the transactions to which this schedule applies,

• Part 3 defines key terms,

• Part 4 describes the relief available if a claim is made,

• Part 5 provides for withdrawal of the relief,

• Part 6 contains rules to determine what counts as a dwelling.