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Scottish Statutory Instruments
Charities
Land And Buildings Transaction Tax
Made
4th December 2014
Laid before the Scottish Parliament
8th December 2014
Coming into force
1st April 2015
The Scottish Ministers make the following Regulations in exercise of the power conferred by paragraph 15(3)(d) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013(1).
1. These Regulations may be cited as the Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014 and come into force on 1st April 2015.
2. The following territories are specified as relevant territories for the purpose of paragraph 15(1)(b)(i) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (definition of “charity” for the purposes of charities relief)—
(a)the Republic of Iceland;
(b)the Principality of Liechtenstein; and
(c)the Kingdom of Norway.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th December 2014
(This note is not part of the Regulations)
These Regulations specify the Republic of Iceland, the Principality of Liechtenstein and the Kingdom of Norway as relevant territories for the purpose of the meaning of a relevant territory in paragraph 15(3) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013. That schedule provides for charities relief in connection with land and buildings transaction tax.
2013 asp 11. There are amendments to this Act not relevant to these Regulations.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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