http://www.legislation.gov.uk/ssi/2023/280/note/made
The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023
en
King's Printer for Scotland
2023-09-29
LAND AND BUILDINGS TRANSACTION TAX
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 16D which provides for a new relief in connection with the acquisition of interests in land that are located in Green Freeport tax sites.
The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023
EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 16D which provides for a new relief in connection with the acquisition of interests in land that are located in Green Freeport tax sites.