The Scottish government has passed the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill, which introduces a 3% supplement on purchases of additional residential properties above £40,000. The new supplement will take effect from 1 April 2016.
The Scottish government has passed the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill, which introduces a 3% supplement on purchases of additional residential properties above £40,000. The new supplement will take effect from 1 April 2016.
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