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 9
Exemption from ADS for certain transactions involving six or more dwellings
Section 9 of Schedule 2A provides that the Additional Dwelling Supplement (ADS) does not apply where the buyer purchases six or more dwellings in a single transaction and elects to have them treated as non-residential property.
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.