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Schedule 4A First-time buyer reliefF1

  1. 1Eligibility for relief
  2. 2Meaning of first-time buyer
  3. 3Relief from the tax
  4. 4Eligibility for relief: alternative finance arrangements
  5. 5Deemed ownership: beneficiaries under certain trusts
  6. 6Dwellings owned by trustees or personal representatives
  7. 7Interpretation

Annotations

Textual amendments

F1

Sch. 4A inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), art. 1(1), sch. (with art. 6)