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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11).

Country/Territory
United Kingdom
Territorial subdivision
Scotland
Document type
Legislation
Date
2016
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Land valuation Ownership
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Act amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in Schedule 2A, which makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions. It sets out rules regarding the assessment of ownership of land.

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