Search Legislation

Land and Buildings Transaction Tax (Scotland) Act 2013

Schedule 15 – Relief for compliance with planning obligations

249.This schedule is introduced by section 27. Paragraphs 1 and 2 comprise the main relief provisions. A transaction will be relieved when it is entered into with a public body in order to comply with a planning obligation or a modification of a planning obligation, subject to certain conditions being satisfied. Paragraphs 3 and 4 define “planning obligation” and “modification”. Paragraph 5 lists which bodies fall within the definition of “public bodies” and allows the Scottish Ministers to add bodies to the list by order. Such an order will be subject to the negative procedure (see section 67).

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Scottish Government 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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources