Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 6 S Interpretation

[F1 Additional amount: transactions relating to second homes etc. S

Textual Amendments

F1 S. 26A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(2), 5(2) (with s. 3)

S Schedule 2A makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.]