http://www.legislation.gov.uk/ssi/2017/233/article/5/made
The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
en
King's Printer for Scotland
2017-12-07
LAND AND BUILDINGS TRANSACTION TAX
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to provide relief from additional second homes tax where spouses, civil partners or co-habitants jointly buy a dwelling house but the dwelling house being replaced is owned by only one of them. In terms of the provision inserted by article 3, a repayment may also be claimed if, within 18 months of a chargeable transaction under which spouses, civil partners or cohabitants acquire a dwelling house as joint owners to be used as a main residence (and pay additional dwelling supplement on the transaction), one or other of the joint buyers disposes of a dwelling house that has been used by both of them as their main residence. Article 5 is a transitional provision clarifying that the relief applies only to transactions the effective date of which is on or after 30th June 2017 and the contract for which is entered into on or after 20th May 2017.
The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
art. 5
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018
s. 1
s. 3
The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
Transitional provision5
The amendments made by articles 3 and 4 apply only in relation to a chargeable transaction in respect of which—
a
the contract is entered into on or after 20th May 2017; and
b
the effective date is on or after 30th June 2017.