# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 22


References in this schedule to—
(a) the acquisition of a dwelling are to the acquisition, by way of grant or transfer, of a major interest in the dwelling,
(b) the market value of a dwelling and of the permitted area are, respectively, to the market value of that major interest in the dwelling and of that interest so far as it relates to that area.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/22 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.