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 section Schedule 5, paragraph 27
Land that subsists, or is to subsist, for the benefit of a dwelling
Paragraph 27 of Schedule 5 establishes that land which exists, or will exist, for the benefit of a dwelling is treated as forming part of that dwelling for LBTT purposes.
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.