Land and Buildings Transaction Tax (Scotland) Act 2013

Single transaction relating to multiple dwellings S

4 S A transaction is within this paragraph if its main subject-matter consists of—

(a) an interest in at least two dwellings, or

(b) an interest in at least two dwellings and other property.

Commencement Information

I1 Sch. 5 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2