Part 5 REPAYMENT OF AND RELIEF FROM THE ADDITIONAL AMOUNTF1
Scotland
- Repayment of additional amount in certain cases
- Repayment of additional amount: spouses, civil partners and cohabitants replacing main residence
- Repayment of additional amount: period for disposing of ownership of dwelling
- Relief for purchases of 6 or more dwellings
- Relief for spouses, civil partners and cohabitants replacing main residence
- Relief for beneficiaries
- Relief for separated spouses and civil partners retaining interest in former main residence
- 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)