Residential property transactions are transactions where the main subject-matter of the transaction consists entirely of an interest in land that is residential property or, where the transaction is one of a number of linked transactions, the main subject-matter of each transaction consists entirely of such an interest.

All transactions involving residential properties have the potential to be affected by the ADS.

LBTT(S)A 2013 section 24(3)

Archive Date: 
6 April 2016
Last updated: 
6 April 2016

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