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 for purchases of 6 or more dwellings S

9 S A chargeable transaction is exempt from the additional amount if it is a transaction to which section 59(8) applies.]