Explanatory Notes

Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

2016 asp 11

24 March 2016

Commentary on Sections

Section 1 – Land and buildings transaction tax: second homes etc.

Part 1 of schedule 2A - Overview

Paragraph 1 of schedule 2A – Overview

12. Paragraph 1 provides an overview of new schedule 2A (see paragraph 8 of these Explanatory Notes above).