Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

25SA 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