# The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022, Article 2: Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act


Paragraph 4(2) of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “6%” for “4%”.

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Source: https://www.legislation.gov.uk/ssi/2022/375/article/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.