The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017

Scottish Statutory Instruments

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(1) and all other powers enabling them to do so.

In accordance with section 68(2)(ja)(2) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.

(1)

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”).

(2)

Section 68 was relevantly amended by section 2(1)(c)(i) of the 2016 Act.