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 |