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
3.After schedule 6 of the Land and Buildings Transaction Tax...
5.In paragraph 2(2)— (a) in head (a), for “18” substitute...
7.(1) Paragraph 8(1) is amended in accordance with paragraphs (2)...
8.After paragraph 9A insert— Relief for beneficiaries (1) A chargeable transaction to which this schedule applies by...
9.In paragraph 17(2) after “dwelling” insert “, but if the...
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