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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Paragraph 18 of schedule 2A  – Dwellings outside Scotland; what counts as “ownership”

74.Since schedule 2A takes a global view of a person’s property holdings, paragraph 18 maps the Scottish ownership interests to equivalent concepts in other jurisdictions. As mentioned, this has particular relevance to long residential leases which are uncommon in Scots law but are very common in England and Wales.

75.Interpretative provisions of the 2013 Act relevant to paragraph 18—

“dwelling”Part 6 of schedule 5
what counts as a dwelling ownedPart 6 of schedule 2A.

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