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Land and Buildings Transaction Tax (Scotland) Act 2013
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DwellingsS
8S“The dwellings” are, in relation to a relevant transaction, the dwelling or dwellings that are, or are part of, the main subject-matter of the transaction.
Commencement Information
I1 Sch. 5 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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