# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 10

Extent: S

The amount of tax chargeable in relation to a relevant transaction other than one to which schedule 2A applies is—
( DT× ND ) + RTwhere—
DT is the tax due in relation to a dwelling,
ND is the number of dwellings that are, or are part of, the main subject-matter of the transaction, and
RT is the tax due in relation to remaining property.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.