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

Country/Territory
United Kingdom
Document type
Legislation
Date
2013
Source
FAO, FAOLEX
Long title
An Act of the Scottish Parliament to make provision about the taxation of land transactions.
Subject
Land & soil
Keyword
Tax/levy Land valuation Transfer
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Act establishes the Land and Buildings Transaction Tax in Scotland as a consequence of the Scotland Act 2012, which assigns responsibility to the Scottish Parliament for taxes on land transactions and disposals to landfill. It defines which transactions are land transactions, and which interests are, and which are not, chargeable interests in land. It also provides for land transaction returns and for the payment of the tax and for tax relief.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Implemented by

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

Legislation | United Kingdom | 2015

Keyword: Tax/levy

Source: FAO, FAOLEX

Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014 (S.S.I. No. 376 of 2014).

Legislation | United Kingdom | 2014

Keyword: Tax/levy, Registration

Source: FAO, FAOLEX

Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. No. 377 of 2014).

Legislation | United Kingdom | 2014

Keyword: Tax/levy

Source: FAO, FAOLEX

Amended by

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

Legislation | United Kingdom | 2015

Keyword: Tax/levy, Common property, Community management

Source: FAO, FAOLEX

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

Legislation | United Kingdom | 2016

Keyword: Tax/levy, Land valuation, Ownership

Source: FAO, FAOLEX