[F126AAdditional amount: transactions relating to second homes etc.S
This section has no associated Explanatory Notes
Schedule 2A makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.]
Textual Amendments
F1S. 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)