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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 complet
An 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