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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Linked transactions relating to multiple dwellings

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Status:

Point in time view as at 01/04/2015.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Linked transactions relating to multiple dwellings. Help about Changes to Legislation

Linked transactions relating to multiple dwellingsS

5SA transaction is within this paragraph if—

(a)its main subject-matter consists of—

(i)an interest in a single dwelling, or

(ii)an interest in a single dwelling and other property,

(b)it is one of a number of linked transactions, and

(c)the main subject-matter of at least one of the other linked transactions consists of—

(i)an interest in some other dwelling or dwellings, or

(ii)an interest in some other dwelling or dwellings and other property.

Commencement Information

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

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