Amendment of section 25 of the Act
This section has no associated Policy Notes
2. In section 25(3) of the Act (amount of tax chargeable), after paragraph (za)(1) insert—
“(zb)schedule 4A (first-time buyer relief),”.
(1)
Paragraph (za) was inserted by section 2(1)(a) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11).