Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

This adran has no associated Nodiadau Esboniadol

10SThe amount of tax chargeable in relation to a relevant transaction is—

where—

DT is the tax due in relation to a dwelling,

ND is the number of dwellings that are, or are part of, the main subject-matter of the transaction, and

RT is the tax due in relation to remaining property.