Land and Buildings Transaction Tax (Scotland) Act 2013

Power to add, vary or remove exemptions S

8 S The 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