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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Meaning of “permitted area”

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Meaning of “permitted area”. Help about Changes to Legislation

Meaning of “permitted area”S

20SThe permitted area”, in relation to a dwelling, means land occupied and enjoyed with the dwelling as its garden or grounds that does not exceed—

(a)an area (inclusive of the site of the dwelling) of 0.5 of a hectare, or

(b)such larger area as is required for the reasonable enjoyment of the dwelling as a dwelling having regard to its size and character.

Commencement Information

I1 Sch. 4 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

21SWhere paragraph 20(b) applies, the permitted area is taken to consist of that part of the land that would be the most suitable for occupation and enjoyment with the dwelling as its garden or grounds if the rest of the land were separately occupied.

Commencement Information

I2 Sch. 4 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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