http://www.legislation.gov.uk/asp/2018/11/section/2

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

An Act of the Scottish Parliament to give retrospective effect to the amendments made by the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017.

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Statute Law Database

2018-07-25

2018-06-23