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Paragraph 10A F1

The amount of tax chargeable in relation to a relevant transaction to which schedule 2A applies is—

ΣDT + RT

where—

DT is the tax due in relation to each dwelling that is, or is part of, the main subject-matter of the transaction, and

RT is the tax due in relation to the remaining property.

Annotations

Textual amendments

F1

Sch. 5 para. 10A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(ii), 5(2) (with s. 3)