# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule provides for relief in the case of certain land transactions involving multiple dwellings.
(2) It is arranged as follows—
Part 2 identifies the transactions to which this schedule applies,
Part 3 defines key terms,
Part 4 describes the relief available if a claim is made,
Part 5 provides for withdrawal of the relief,
Part 6 contains rules to determine what counts as a dwelling.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.