# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 26


Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/26 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.