Related Commentary  

27(1)  The following schedules provide for reliefs from the tax in relation to certain land transactions–

schedule 3 (sale and leaseback relief),

schedule 4 (relief for certain acquisitions of residential property),

Schedule 4A (first-time buyer relief),

schedule 5 (multiple dwellings relief),

schedule 6 (relief for certain acquisitions by registered social landlords),

schedule 7 (alternative property finance relief),

schedule 8 (relief for alternative finance investment bonds),

schedule 9 (crofting community right to buy relief),

schedule 10 (group relief),

schedule 10A (sub-sale development relief),

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