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Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 2A paragraph 19
Powers of the Scottish Ministers to amend the ADS rules
Schedule 2A paragraph 19 sets out the powers available to the Scottish Ministers to change various aspects of the Additional Dwelling Supplement (ADS) rules by order or regulations, including the ADS rate, monetary thresholds, reliefs, repayment time limits, and the treatment of partnerships, trusts, and dwelling ownership.
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