All reference to 'Parts' and 'sections' are from the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018. For other versions of these Explanatory Notes, see More Resources.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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