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Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

Introduction

1.These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018. They do not form part of the Act and have not been endorsed by the Parliament.

2.The Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section, or a part of a section, does not seem to require any explanation or comment, none is given.

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Explanatory Notes

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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