Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section 8A
Schedule 2A paragraph 8A – Married couples, civil partners and cohabitants buying together
Section 8A modifies how the repayment rules in paragraph 8 work when a dwelling is purchased jointly by two people who are spouses, civil partners or cohabitants.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.