Part 6 OWNERSHIP OF DWELLINGSF1
- What counts as a dwelling owned by a person?
- Deemed ownership: cases where title is not yet registered etc.
- Deemed ownership: beneficiaries under certain trusts
- Dwellings owned by trustees or personal representatives
- Deemed ownership: long leases
- Deemed ownership: proper liferents
- Deemed ownership: joint owners and owners of shares
- 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)