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

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Explanatory Notes
Explanatory Notes
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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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.

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