# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 19


A building or part of a building is a “new dwelling” if—
(a) it has been constructed for use as a single dwelling and has not previously been occupied, or
(b) it has been adapted for use as a single dwelling and has not been occupied since its adaptation.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.