# The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018, Note: Explanatory note


(This note is not part of the Order)
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 4A which provides for a targeted relief. The targeted relief is to provide a degree of relief from land and buildings transaction tax for first-time buyers.

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Source: https://www.legislation.gov.uk/sdsi/2018/9780111039168/note (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.