Prescribed proportion – multiple dwellings relief S

2.  The proportion prescribed for the purpose of paragraph 11 of schedule 5 to the LBTT(S) Act 2013 (multiple dwellings relief) is 25%.

Modifications etc. (not altering text)

C1 Art. 2 continued (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 9

Commencement Information

I1 Art. 2 in force at 1.4.2015, see art. 1(1)