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Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014).

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

These Regulations, made under section 42(1) of, and paragraphs 11(1), 20 and 21(5) and (6) of schedule 8 to, the Land and Buildings Transaction Tax (Scotland) Act 2013 deals with the circumstance in which an application may be made to Revenue Scotland by a buyer to defer payment of tax that is otherwise due. They provide with respect to procedures for application and set out the grounds on which an application may be refused.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Implements

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

Legislation | United Kingdom | 2013

Keyword: Tax/levy, Land valuation, Transfer

Source: FAO, FAOLEX