There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 10.
10SThe amount of tax chargeable in relation to a relevant transaction [F1other than one to which schedule 2A applies] is—
where—
DT is the tax due in relation to a dwelling,
ND is the number of dwellings that are, or are part of, the main subject-matter of the transaction, and
RT is the tax due in relation to remaining property.
Textual Amendments
F1Words in sch. 5 para. 10 inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(i), 5(2) (with s. 3)
Commencement Information
I1 Sch. 5 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
