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 1 S OVERVIEW

Overview S

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.]