Search Legislation

Land and Buildings Transaction Tax (Scotland) Act 2013

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Power to add, vary or remove exemptions

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Power to add, vary or remove exemptions. Help about Changes to Legislation

Power to add, vary or remove exemptionsS

8SThe Scottish Ministers may, by regulations, modify this schedule so as to—

(a)add a description of land transaction as an exempt transaction,

(b)provide that a description of land transaction is no longer an exempt transaction,

(c)vary a description of an exempt transaction.

Commencement Information

I1 Sch. 1 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Back to top

Options/Help