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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Paragraph 9 of schedule 2A  – Relief for purchases of 6 or more dwellings

52.Paragraph 9 provides for 100% relief from the additional amount of tax for purchases of 6 or more dwellings in one transaction. The paragraph cross-references section 59(8) of the 2013 Act which treats such transactions as being the acquisition of non-residential property. Relief under paragraph 9 does not extend to the ordinary amount of LBTT, but multiple dwellings relief under schedule 5 to the 2013 Act will separately be claimable.

53.Interpretative provisions of the 2013 Act relevant to paragraph 9—

“chargeable transaction”section 15.

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