The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of schedule 2A

4. 3. Repayment of additional amount: spouses, civil partners and cohabitants replacing main residence

5. 4. Relief for replacement of main residence: spouses, civil partners and cohabitants

6. 5. Transitional provision

7. Signature

8. Explanatory Note