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Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. No. 93 of 2015).

Country/Territory
United Kingdom
Territorial subdivision
Scotland
Document type
Regulation
Date
2015
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Common property Community management
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in relation to reliefs from land and buildings transaction tax for social purposes. It, among other things, modifies the means of calculating crofting community right to buy relief in schedule 9.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Amends

Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11).

Legislation | United Kingdom | 2013

Keyword: Tax/levy, Land valuation, Transfer

Source: FAO, FAOLEX