The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018

Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act

3.  Paragraph 4(2) of schedule 2A(1) (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “4%” for 3%.

(1)

Schedule 2A was inserted by the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11, S.1(3)).