Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. No. 375 of 2014). | Land Portal

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LEX-FAOC141002
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These Regulations, made under section 42(1) of, and paragraphs 11(1), 20 and 21(5) and (6) of schedule 8 to, the Land and Buildings Transaction Tax (Scotland) Act 2013 deals with the circumstance in which an application may be made to Revenue Scotland by a buyer to defer payment of tax that is otherwise due. They provide with respect to procedures for application and set out the grounds on which an application may be refused.

Implements: Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). (2013-07-31)

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Scottish Government

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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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