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

[F1 SCHEDULE 2A S ADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.

Textual Amendments

F1 Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)

PART 5 S REPAYMENT OF AND RELIEF FROM THE ADDITIONAL AMOUNT

Relief: supplemental S

10 (1) A relief under paragraph 9 must be claimed in the first return made in relation to the transaction or in an amendment of that return. S

(2) For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014.]