Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 1 (1) This schedule makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions. S

(2) It is arranged as follows—

• Part 2 identifies the transactions to which this schedule applies,

• Part 3 sets out the additional amount of tax,

• Part 4 contains provision about the application of this schedule in relation to certain types of buyer,

• Part 5 provides for repayment of and relief from the additional amount of tax in certain cases,

• Part 6 contains special rules about the meaning of ownership of dwellings for the purposes of this schedule,

• Part 7 contains general provision including powers to modify this schedule.]

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)