Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 5 S Multiple dwellings relief

PART 3 S Key terms

Interest in a dwelling S

9 S A reference in this schedule to an interest in a dwelling is to any chargeable interest in or over a dwelling.

Commencement Information

I1 Sch. 5 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2