Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 5 S Multiple dwellings relief

PART 6 S What counts as a dwelling

25 S A building or part of a building counts as a dwelling if—

(a) it is used or suitable for use as a single dwelling, or

(b) it is in the process of being constructed or adapted for such use.

Commencement Information

I1 Sch. 5 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2