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 7 S GENERAL PROVISION

Power of Scottish Ministers to modify schedule S

19 (1) The Scottish Ministers may by order amend paragraph 4(2) so as to substitute, for the percentage figure for the time being specified there, a different percentage figure. S

(2) The Scottish Ministers may by order amend paragraph 2(1)(b), 3(1)(b) or 11(4) so as to substitute, for the figure for the time being specified there, a different figure.

(3) The Scottish Ministers may by order modify this schedule so as to make provision for or about reliefs from the additional amount and, in particular, may—

(a) add a relief,

(b) modify any relief,

(c) remove any relief.

(4) The Scottish Ministers may by regulations modify the following provisions of this schedule—

(a) Parts 2 (except paragraphs 2(1)(b) and 3(1)(b)) and 4 so far as relating to the application of this schedule in relation to—

(i) partnerships,

(ii) trusts,

(b) Part 6 (except paragraph 11(4)),

(c) paragraph 20.

(5) An order under sub-paragraph (3) may modify any other enactment that the Scottish Ministers consider appropriate.]