This Act amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in Schedule 2A, which makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions. It sets out rules regarding the assessment of ownership of land.
Amends: Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). (2013-07-31)
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The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.