# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.
(2) It is arranged as follows—
Part 2 identifies the transactions to which this schedule applies,
Part 3 sets out the additional amount of tax,
Part 4 contains provision about the application of this schedule in relation to certain types of buyer,
Part 5 provides for repayment of and relief from the additional amount of tax in certain cases,
Part 6 contains special rules about the meaning of ownership of dwellings for the purposes of this schedule,
Part 7 contains general provision including powers to modify this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.