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

[F2 Relief for spouses, civil partners and cohabitants replacing main residence S

Textual Amendments

F2 Sch. 2A para. 9A and cross-heading inserted by The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233), arts. 1, 4 (with art. 5) (which amendment has retrospective effect from 1.4.2016 by virtue of Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3)

9A. (1) A chargeable transaction to which this schedule applies by virtue of paragraph 2 is exempt from the additional amount if— S

(a) there are only two buyers,

(b) the buyers—

(i) are (in relation to each other) spouses, civil partners or cohabitants, and

(ii) are or will be jointly entitled to ownership of the dwelling that is or forms part of the subject-matter of the transaction, and

(c) paragraph 2(2) would apply if—

(i) the reference in paragraph (a) of that paragraph to the buyer were a reference to either of the buyers, and

(ii) the references in paragraphs (b) and (c) of that paragraph to the buyer were references to both of the buyers together.

(2) For the purposes of sub-paragraph (1)(b)(i), two buyers are cohabitants if they live together as though married to one another.]]