Schedule 2A ADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.F1
- 1OVERVIEW
- 2TRANSACTIONS TO WHICH THIS SCHEDULE APPLIES
- 3THE ADDITIONAL AMOUNT
- 4CERTAIN TYPES OF BUYER
- 5REPAYMENT OF AND RELIEF FROM THE ADDITIONAL AMOUNT
- 6OWNERSHIP OF DWELLINGS
- 7GENERAL PROVISION
Annotations
Textual amendments
- F1
Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)