Explanatory Notes

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

2018 asp 11

22 June 2018

Commentary on Sections

Sections 2, 3 and 4 – Interpretation, Commencement and Short title

13. Sections 2 and 3 are self-explanatory.

14. Section 4 provides that the short title of this Act is the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018.