A Bill for an Act of the Scottish Parliament to give retrospective effect to the amendments made by the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017.
This Scottish Government Bill was introduced by the Cabinet Secretary for Finance and Constitution, Derek Mackay MSP, on 13 November 2017.
- Visit the Scottish Parliament website to view the Bill.
- The Law Society of Scotland's response (November 2017)
- The Law Society of Scotland's comments submitted to the Finance and Constitution Committee (January 2018)
- The Law Society of Scotland's briefing issued to all MSPs ahead of the Stage 1 debate on Tuesday 6 March 2018.