The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014
This Order prescribes proportions for the purposes of calculating multiple dwellings relief and acquisition relief under schedules 5 and 11 to the Land and Buildings Transaction Tax (Scotland) Act 2013. The prescribed proportion for multiple dwellings relief is 25% of the tax that would be chargeable but for the relief, and the prescribed proportion for acquisition relief is 12.5% of the tax that would otherwise be chargeable.