Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 5 paragraph 8

Definition of "the dwellings"

Paragraph 8 of Schedule 5 defines what is meant by "the dwellings" in the context of a relevant land transaction for LBTT purposes.

• "The dwellings" refers to the dwelling or dwellings that form the main subject-matter of a relevant transaction
• This includes any dwelling that forms part of the main subject-matter of the transaction
• The definition applies specifically in the context of relevant transactions as defined elsewhere in Schedule 5
• A single transaction may involve one dwelling or multiple dwellings falling within this definition