Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). País/Territorio Reino Unido Subdivisión territorial Scotland Tipo de documento Reglamento Fecha 2015 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Tasa/impuesto Área geográphica Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional Resumen 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. Texto completo Inglés Página web www.opsi.gov.uk Referencias - Legislación Implementa Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). Legislación | Reino Unido | 2013 Palabra clave: Tasa/impuesto, Valoración de tierras, Transferencia Fuente: FAO, FAOLEX