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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 24Tax rates and tax bands
Section 27(1)ReliefsFor the purpose of the commencements below in schedules 5, 11 and 13
Section 27(3) and (4)Reliefs
Section 42Regulations 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 leasesFor the purpose of the commencement below in schedule 19
Section 53Regulations concerning non-residential licences
Section 59Meaning of “residential property”For the purpose of making orders
Paragraph 12 of schedule 5Prescribed proportion for multiple dwellings reliefFor the purpose of making orders
Paragraph 6 of schedule 11Prescribed proportion for acquisition reliefFor the purpose of making orders
Paragraph 15 of schedule 13Relevant territories for charities reliefFor the purpose of making regulations
Paragraph 3 of schedule 19Tax rates and tax bands for leases