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The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
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This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 No. 104
Amendment of schedule 2A
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6. In paragraph 6—
(a)after sub-paragraph (1), insert—
“(1A) For the purposes of paragraph 8(1), a dwelling which is disposed of by—
(a)the buyer’s spouse or civil partner,
(b)the buyer’s cohabitant,
(c)a person aged under 16 who is a child of—
(i)the buyer,
(ii)the buyer’s spouse or civil partner, or
(iii)the buyer’s cohabitant,
is to be treated as being disposed of by the buyer.”,
(b)in sub-paragraph (2), for “and (1)(c)(ii)” substitute “, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)”,
(c)in sub-paragraph (4), for “and (1)(c)(iii)” substitute “, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)”.
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