The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 No. 221

PART 2 First-time buyer relief

Amendment of section 25 of the Act

2.  In section 25(3) of the Act (amount of tax chargeable), after paragraph (za)(1) insert—

“(zb) schedule 4A (first-time buyer relief),”.

(1)

Paragraph (za) was inserted by section 2(1)(a) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11).