Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 9 S A chargeable transaction is exempt from the additional amount if it is a transaction to which section 59(8) applies.]

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)