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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