Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). Pays/Territoire Royaume-Uni Sous-division territoriale Scotland Type du document Règlement Date 2015 Source FAO, FAOLEX Sujet Terre et sols Mot clé Taxe/impôt Aire géographique Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord Résumé 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. Texte intégral Anglais Site web www.opsi.gov.uk Références - Législation Implemente Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). Législation | Royaume-Uni | 2013 Mot clé: Taxe/impôt, Évaluation foncière, Transfert Source: FAO, FAOLEX