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Land and Buildings Transaction Tax (Scotland) Act 2013

Schedule 9 - Crofting community right to buy relief

230.This schedule, introduced by section 27, relates to transactions made by virtue of the "crofting community right to buy", which enables crofting communities to apply to the Scottish Ministers for the right to buy crofting land where they live and work from the landlord who owns it. Paragraph 1 describes the type of transaction to which this schedule applies. Paragraph 2 describes the tax chargeable in relation to the transaction as the prescribed portion of the tax that would be payable but for this paragraph. Paragraph 3 provides for the prescribed portion of the tax to be prescribed by the Scottish Ministers by order. Orders will be subject to negative procedure (see section 67). Paragraph 4 defines "crofting community right to buy" for the purposes of this schedule.

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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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