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Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 2A paragraph 9C
Exemption from additional dwelling supplement where buyer retains former matrimonial or partnership home
Paragraph 9C of Schedule 2A provides an exemption from the Additional Dwelling Supplement (ADS) where a buyer purchases a new home but still owns a former shared home that their ex-spouse, ex-civil partner, or separated spouse or civil partner continues to live in, and which the buyer retains under a court order or formal agreement.
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