Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). País/Territorio Reino Unido Tipo de documento Legislación Fecha 2013 Fuente FAO, FAOLEX Título completoAn Act of the Scottish Parliament to make provision about the taxation of land transactions. Materia Tierra y suelos Palabra clave Tasa/impuesto Valoración de tierras Transferencia Área geográphica Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional Resumen 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. Texto completo Inglés Página web www.opsi.gov.uk Referencias - Legislación Implementado por Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). Legislación | Reino Unido | 2015 Palabra clave: Tasa/impuesto Fuente: FAO, FAOLEX Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014 (S.S.I. No. 376 of 2014). Legislación | Reino Unido | 2014 Palabra clave: Tasa/impuesto, Registro Fuente: FAO, FAOLEX Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. No. 377 of 2014). Legislación | Reino Unido | 2014 Palabra clave: Tasa/impuesto Fuente: FAO, FAOLEX Enmendado porr Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. No. 93 of 2015). Legislación | Reino Unido | 2015 Palabra clave: Tasa/impuesto, Propiedad común, Ordenación comunitaria Fuente: FAO, FAOLEX Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11). Legislación | Reino Unido | 2016 Palabra clave: Tasa/impuesto, Valoración de tierras, Propiedad Fuente: FAO, FAOLEX