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Land and Buildings Transaction Tax (Scotland) Act 2013
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- SCHEDULE 14
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SCHEDULE 14Relief for certain compulsory purchases
(introduced by section 27)
This schedule has no associated Explanatory Notes
The relief
1An acquisition of a chargeable interest by a local authority is exempt from charge if the qualifying condition is met.
Qualifying condition
2The qualifying condition is that the local authority has made a compulsory purchase order in respect of the chargeable interest for the purpose of facilitating the undertaking or achievement of an activity or purpose mentioned in section 189 of the Town and Country Planning (Scotland) Act 1997 (c.8) by another person.
Interpretation
3For the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).
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