http://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/2/2022-12-16Land and Buildings Transaction Tax (Scotland) Act 2013An Act of the Scottish Parliament to make provision about the taxation of land transactions.texttext/xmlenStatute Law Database2024-06-03Expert Participation2022-12-16SCHEDULE 5Multiple dwellings reliefPART 2Transactions to which this schedule appliesThe ruleI12This schedule applies to relevant transactions.