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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Single transaction relating to multiple dwellings

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Point in time view as at 01/04/2016.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Single transaction relating to multiple dwellings. Help about Changes to Legislation

Single transaction relating to multiple dwellingsS

4SA 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.

Commencement Information

I1 Sch. 5 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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