http://www.legislation.gov.uk/ssi/2018/221/article/6/made

The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018

en

King's Printer for Scotland

2018-06-29

LAND AND BUILDINGS TRANSACTION TAX

This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 4A which provides for a targeted relief. The targeted relief is to provide a degree of relief from land and buildings transaction tax for first-time buyers.