Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Linked transactions relating to multiple dwellings.
Valid from 01/04/2015
5SA 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.
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