Land and Buildings Transaction Tax (Scotland) Act 2013

Consideration attributable to dwellings and remaining propertyS

7SIn relation to a relevant transaction—

(a)the consideration attributable to dwellings is so much of the chargeable consideration for the transaction as is attributable to the dwellings,

(b)the consideration attributable to remaining property is the chargeable consideration for the transaction less the consideration attributable to dwellings.