Section 26A Additional amount: transactions relating to second homes etc.F1
Schedule 2A makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.
Annotations
Textual amendments
- F1
S. 26A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(2), 5(2) (with s. 3)