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
Coming into force
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 20131 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.