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Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 2A paragraph 9B
Exemption from the additional dwelling supplement where extra dwellings are inherited
Schedule 2A paragraph 9B provides an exemption from the additional dwelling supplement (ADS) where a buyer comes to own two or more dwellings only because they inherited one or more dwellings after committing to buy their main purchase but before the transaction completes.
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