http://www.legislation.gov.uk/ssi/2014/350/contents/made

The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014

en

King's Printer for Scotland

2015-07-09

LAND AND BUILDINGS TRANSACTION TAX

This Order prescribes proportions for the purposes of calculating multiple dwellings relief and acquisition relief under schedules 5 and 11 to the Land and Buildings Transaction Tax (Scotland) Act 2013. The prescribed proportion for multiple dwellings relief is 25% of the tax that would be chargeable but for the relief, and the prescribed proportion for acquisition relief is 12.5% of the tax that would otherwise be chargeable.