http://www.legislation.gov.uk/ssi/2014/350/article/2The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014enLAND AND BUILDINGS TRANSACTION TAXStatute Law Database2026-01-13Expert Participation2015-04-01 This Order prescribes proportions for the purposes of calculating multiple dwellings relief and acquisition relief under schedules 5 and 11 to the Land and Buildings Transaction Tax (Scotland) Act 2013. The prescribed proportion for multiple dwellings relief is 25% of the tax that would be chargeable but for the relief, and the prescribed proportion for acquisition relief is 12.5% of the tax that would otherwise be chargeable. 2 The proportion prescribed for the purpose of paragraph 11 of schedule 5 to the LBTT(S) Act 2013 (multiple dwellings relief) is 25%. 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), 9Art. 2 in force at 1.4.2015, see art. 1(1)