Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

18SDwelling” includes land occupied and enjoyed with the dwelling as its garden or grounds.

Commencement Information

I1 Sch. 4 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2