Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). Pays/Territoire Royaume-Uni Type du document Législation Date 2013 Source FAO, FAOLEX Titre completAn Act of the Scottish Parliament to make provision about the taxation of land transactions. Sujet Terre et sols Mot clé Taxe/impôt Évaluation foncière Transfert 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 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. Texte intégral Anglais Site web www.opsi.gov.uk Références - Législation Implementé par Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). Législation | Royaume-Uni | 2015 Mot clé: Taxe/impôt Source: FAO, FAOLEX Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014 (S.S.I. No. 376 of 2014). Législation | Royaume-Uni | 2014 Mot clé: Taxe/impôt, Enregistrement Source: FAO, FAOLEX Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. No. 377 of 2014). Législation | Royaume-Uni | 2014 Mot clé: Taxe/impôt Source: FAO, FAOLEX Amendé par Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. No. 93 of 2015). Législation | Royaume-Uni | 2015 Mot clé: Taxe/impôt, Propriété commune, Gestion communautaire Source: FAO, FAOLEX Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11). Législation | Royaume-Uni | 2016 Mot clé: Taxe/impôt, Évaluation foncière, Propriété Source: FAO, FAOLEX