Land and Buildings Transaction Tax (Scotland) Act 2013

SCHEDULE 9 S Crofting community right to buy relief

(introduced by section 27)

The relief S

The relief S

[F1 1. A land transaction—

(a) entered into in pursuance of the crofting community right to buy, and

(b) under which two or more crofts are being bought,

is exempt from charge.]

Textual Amendments

F1 Sch. 9 para. 1 substituted (1.4.2015) for paras. 1-3 by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(4)

Commencement Information

I1 Sch. 9 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Interpretation S

4 S In this schedule “crofting community right to buy” means the right exercisable by a crofting community body under Part 3 of the Land Reform (Scotland) Act 2003 (asp 2).

Commencement Information

I2 Sch. 9 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2