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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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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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