The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024

1. Introductory Text

2. 1. Citation and commencement

3. 2. Relief for certain acquisitions by local authorities

4. 3. After schedule 6 of the Land and Buildings Transaction Tax...

5. 4. Amendment of schedule 2A

6. 5. In paragraph 2(2)— (a) in head (a), for “18” substitute...

7. 6. In paragraph 6— (a) after sub-paragraph (1), insert—

8. 7. (1) Paragraph 8(1) is amended in accordance with paragraphs (2)...

9. 8. After paragraph 9A insert— Relief for beneficiaries (1) A chargeable transaction to which this schedule applies by...

10. 9. In paragraph 17(2) after “dwelling” insert “, but if the...

11. Signature

12. 1. SCHEDULE

13. Explanatory Note