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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Paragraph 10A

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[F110ASThe amount of tax chargeable in relation to a relevant transaction to which schedule 2A applies is—

where—

DT is the tax due in relation to each dwelling that is, or is part of, the main subject-matter of the transaction, and

RT is the tax due in relation to the remaining property.]

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