Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11).
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March 2016
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LEX-FAOC160135
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This Act amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in Schedule 2A, which makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions. It sets out rules regarding the assessment of ownership of land.
Amends: Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). (2013-07-31)
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