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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- SCHEDULE 5
- PART 2
- Single transaction relating to...
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Changes over time for: Cross Heading: Single transaction relating to multiple dwellings
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- 01/04/2015- Amendment
- 01/04/2016
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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.
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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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