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1(1)This schedule provides for relief in the case of certain acquisitions of residential property.
(2)It is arranged as follows—
Part 2 provides for relief in the case of an acquisition by a house-building company from an individual acquiring a new dwelling,
Part 3 provides for relief in the case of an acquisition by a property trader from an individual acquiring a new dwelling,
Part 4 provides for relief in the case of an acquisition by a property trader from an individual where a chain of transactions breaks down,
Part 5 provides for the withdrawal of those reliefs in certain circumstances,
Part 6 defines expressions used in this schedule.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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