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Part 5 REPAYMENT OF AND RELIEF FROM THE ADDITIONAL AMOUNTF1

Scotland

  1. Repayment of additional amount in certain cases
  2. Repayment of additional amount: spouses, civil partners and cohabitants replacing main residence
  3. Repayment of additional amount: period for disposing of ownership of dwelling
  4. Relief for purchases of 6 or more dwellings
  5. Relief for spouses, civil partners and cohabitants replacing main residence
  6. Relief for beneficiaries
  7. Relief for separated spouses and civil partners retaining interest in former main residence
  8. Relief: supplemental

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)