- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
2. In section 25(3) of the Act (amount of tax chargeable), after paragraph (za)(1) insert—
“(zb)schedule 4A (first-time buyer relief),”.
3. In section 27(1) of the Act (reliefs), after “schedule 4 (relief for certain acquisitions of residential property),” insert—
“schedule 4A (first-time buyer relief),”.
4.—(1) In section 65 of the Act (general interpretation), after the definition of “employee” insert—
““first-time buyer relief” means relief under schedule 4A,”.
(2) In schedule 20 of the Act (index of defined expressions), after the entry for “exempt transaction” insert—
“first-time buyer relief | section 65”. |
5. After schedule 4 of the Act, insert schedule 4A contained in the schedule of this Order.
6. The amendments made by articles 2 to 5 apply only in relation to a chargeable transaction in respect of which—
(a)the contract is entered into on or after 9th February 2018; and
(b)the effective date is on or after 30th June 2018.
Paragraph (za) was inserted by section 2(1)(a) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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