Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). Country/Territory United Kingdom Document type Legislation Date 2013 Source FAO, FAOLEX Long titleAn 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