Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (2016 asp 11).
Resource information
Date of publication
March 2016
Resource Language
ISBN / Resource ID
LEX-FAOC160135
License of the resource
Copyright details
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.
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)
