The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: Scottish Statutory Instrument
Year: 2022
Number: 375
Made: 2022-12-15
Coming into force: 2022-12-16
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
This Order amends the additional amount payable in respect of residential property in relation to second homes as specified in paragraph 4(2) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013.
Other SSIs from 2022
- The Heat Networks (Scotland) Act 2021 (Commencement) (No. 1) Regulations 2022 — SSI 2022/376
- The International Organisations (Immunities and Privileges) (Scotland) Amendment Order 2022 — SSI 2022/374
- The St Mary’s Music School (Aided Places) (Scotland) Amendment (No. 2) Regulations 2022 — SSI 2022/377