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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: The relief

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: The relief. Help about Changes to Legislation

The reliefS

1SA land transaction that is entered into in order to comply with—

(a)a planning obligation, or

(b)a modification of a planning obligation,

is exempt from charge if the qualifying conditions are met.

Commencement Information

I1 Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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