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Article 2 Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act

Original text. Later amendments are not shown.

Paragraph 4(2) of schedule 2Af1 (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “8%” for “6%”.

Annotations

Footnotes

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Schedule 2A was inserted by section 1(3) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11) and relevantly amended by S.S.I. 2018/372 and S.S.I. 2022/375.