Part 6 Interpretation
Scotland
- Meaning of “dwelling” and “new dwelling”
- Meaning of “permitted area”
- Meaning of “acquisition” and “market value” in relation to dwelling and permitted area
- Meaning of “house-building company”
- Meaning of “property trader” and “principal”
- Additional amount: transactions relating to second homes etc.
- Meaning of “refurbishment” and “the permitted amount”