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Article 2 Amendment of section 25 of the Act

Original text. Later amendments are not shown.

In section 25(3) of the Act (amount of tax chargeable), after paragraph (za)f1 insert—

“(zb)

schedule 4A (first-time buyer relief),”.

Annotations

Footnotes

f1

Paragraph (za) was inserted by section 2(1)(a) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11).