# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 26A: Additional amount: transactions relating to second homes etc.


Schedule 2A makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/26A (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-26A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.