- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Land and Buildings Transaction Tax (Scotland) Act 2013
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Linked transactions relating to multiple dwellings
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adran has no associated
Nodiadau Esboniadol
5A transaction is within this paragraph if—
(a)its main subject-matter consists of—
(i)an interest in a single dwelling, or
(ii)an interest in a single dwelling and other property,
(b)it is one of a number of linked transactions, and
(c)the main subject-matter of at least one of the other linked transactions consists of—
(i)an interest in some other dwelling or dwellings, or
(ii)an interest in some other dwelling or dwellings and other property.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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