# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4


A transaction is within this paragraph if its main subject-matter consists of—
(a) an interest in at least two dwellings, or
(b) an interest in at least two dwellings and other property.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/4 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.