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The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) Order 2014
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Article 2
SCHEDULE
Column 1 (provision of the Land and Buildings Transaction Tax (Scotland) Act 2013) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 24 | Tax rates and tax bands | |
| Section 27(1) | Reliefs | For the purpose of the commencements below in schedules 5, 11 and 13 |
| Section 27(3) and (4) | Reliefs | |
| Section 42 | Regulations about applications to defer payment in case of contingent or uncertain consideration | |
| Section 52(1) | Application of the Land and Buildings Transaction Tax (Scotland) Act 2013 to leases | For the purpose of the commencement below in schedule 19 |
| Section 53 | Regulations concerning non-residential licences | |
| Section 59 | Meaning of “residential property” | For the purpose of making orders |
| Paragraph 12 of schedule 5 | Prescribed proportion for multiple dwellings relief | For the purpose of making orders |
| Paragraph 6 of schedule 11 | Prescribed proportion for acquisition relief | For the purpose of making orders |
| Paragraph 15 of schedule 13 | Relevant territories for charities relief | For the purpose of making regulations |
| Paragraph 3 of schedule 19 | Tax rates and tax bands for leases |
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