Revisions for ADS legislation key terms

This guidance covers information on key terms in relation to the ADS.

Contents

• LBTT10011 - What is the effective date of a transaction
• LBTT10012 - Meaning of ‘owner’
• LBTT10015 - What counts as a dwelling
• LBTT10020 - How to determine if an ‘only or main residence’ is being replaced
• LBTT10030 - Chargeable consideration