Scotland Act 1998 (c. 46)

[F1 Part 4A U.K. Taxation]

Textual Amendments

F1 Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

[F2 CHAPTER 3 U.K. Tax on transactions involving interests in land

Textual Amendments

F2 Pt. 4A Ch. 3 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 28, 44(2)(b), 44(3)(b) (with s. 28(2))

80I Tax on transactions involving interests in land U.K.

(1) A tax charged on any of the following transactions is a devolved tax—

(a) the acquisition of an estate, interest, right or power in or over land in Scotland;

(b) the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

(2) The tax may be chargeable—

(a) whether or not there is any instrument effecting the transaction,

(b) if there is such an instrument, regardless of where it is executed, and

(c) regardless of where any party to the transaction is or is resident.

80J Certain transactions not taxable U.K.

(1) Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.

(2) The following persons are not to be liable to pay a tax imposed under section 80I—

• Government

  • A Minister of the Crown

  • The Scottish Ministers

  • A Northern Ireland department

  • The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government

• Parliament etc

  • The Corporate Officer of the House of Lords

  • The Corporate Officer of the House of Commons

  • The Scottish Parliamentary Corporate Body

  • The Northern Ireland Assembly Commission

  • The National Assembly for Wales Commission

  • The National Assembly for Wales.]