OpenLegislation

Part 6 OWNERSHIP OF DWELLINGSF1

  1. What counts as a dwelling owned by a person?
  2. Deemed ownership: cases where title is not yet registered etc.
  3. Deemed ownership: beneficiaries under certain trusts
  4. Dwellings owned by trustees or personal representatives
  5. Deemed ownership: long leases
  6. Deemed ownership: proper liferents
  7. Deemed ownership: joint owners and owners of shares
  8. Dwellings outside Scotland: what counts as “ownership”

Annotations

Textual amendments

F1

Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)