The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
1
Citation and commencement
2
Amendment of schedule 2A
3
Repayment of additional amount: spouses, civil partners and cohabitants replacing main residence
4
Relief for replacement of main residence: spouses, civil partners and cohabitants
5
Transitional provision
2017 No. 233

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
Made
29th June 2017
Coming into force
30th June 2017
The Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(3)(a) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.
In accordance with section 68(2)(ja) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.
2013 asp 11. Schedule 2A was inserted by section 1(3) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 ( asp 11) (“the 2016 Act”).
Section 68 was relevantly amended by section 2(1)(c)(i) of the 2016 Act.