Search Legislation

The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Green freeports relief

This section has no associated Policy Notes

2.—(1) The Act is amended as follows.

(2) In section 27(1) (reliefs), after “schedule 16C (lighthouses relief)”, insert—

schedule 16D (green freeports relief)..

(3) In section 33 (further return where relief withdrawn)—

(a)the word “or” at the end of subsection (1)(e) is repealed,

(b)after subsection (1)(f) insert—

or,

(g)Part 4 of schedule 16D (green freeports relief).,

(c)after subsection (4)(f) insert—

(g)in relation to the withdrawal of relief under schedule 16D, an event mentioned in paragraph 8(1) of that schedule..

(4) In section 58 (connected persons), after paragraph (ha) insert—

(hb)schedule 16D,.

(5) After schedule 16C (lighthouses relief) insert schedule 16D contained in the schedule of this Order.

(6) In schedule 19 (leases), in paragraph 27(3) (cases where assignation of lease treated as grant of lease), after sub-paragraph (f) insert—

(g)schedule 16D (green freeports relief)..

Back to top

Options/Help