# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 18


(1) In the case of a dwelling situated outside Scotland, a person owns the dwelling for the purposes of this schedule if the person has an interest in it that is equivalent to ownership in Scotland.
(2) References in this schedule to “ownership” and “acquisition of ownership” are to be read accordingly.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/18 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.