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

PART 3 S Calculation of tax and reliefs

Amount of tax chargeable S

[F1 26A Additional amount: transactions relating to second homes etc. S

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

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)