Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 5 paragraph 24
Definition of a dwelling
Paragraph 24 of Schedule 5 introduces the part of the schedule that establishes the rules for determining what qualifies as a dwelling for the purposes of the additional dwelling supplement (ADS) provisions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.