The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020
This Order amends the Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015 on a temporary basis to increase the nil rate band. The increase eliminates the existing first tax band, which is omitted. Accordingly, the second, third and fourth tax bands are renumbered first, second and third tax bands.