This Act establishes the Land and Buildings Transaction Tax in Scotland as a consequence of the Scotland Act 2012, which assigns responsibility to the Scottish Parliament for taxes on land transactions and disposals to landfill. It defines which transactions are land transactions, and which interests are, and which are not, chargeable interests in land. It also provides for land transaction returns and for the payment of the tax and for tax relief.
Implemented by: Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014 (S.S.I. No. 376 of 2014). (2014-12-17)
Implemented by: Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). (2015-01-08)
Implemented by: Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. No. 377 of 2014). (2014-12-17)
Amended by: Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. No. 93 of 2015). (2015-02-25)
Amended by: Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11). (2016-03-24)
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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.
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