Section 1 – Land and buildings transaction tax: second homes etc.
Part 5 of schedule 2A – Repayment of and relief from the additional amount
Paragraph 10 of schedule 2A – Relief: supplemental
54.Paragraph 10 sets out how relief under paragraph 9 is to be claimed. It is the same mechanism for claiming other LBTT reliefs in section 27(2) and (2A) of the 2013 Act.