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Land and Buildings Transaction Tax (Scotland) Act 2013

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27ReliefsS

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(1)The following schedules provide for reliefs from the tax in relation to certain land transactions—

  • schedule 3 (sale and leaseback relief),

  • schedule 4 (relief for certain acquisitions of residential property),

  • [F1schedule 4A (first-time buyer relief),]

  • schedule 5 (multiple dwellings relief),

  • schedule 6 (relief for certain acquisitions by registered social landlords),

  • schedule 7 (alternative property finance relief),

  • schedule 8 (relief for alternative finance investment bonds),

  • schedule 9 (crofting community right to buy relief),

  • schedule 10 (group relief),

  • [F2schedule 10A (sub-sale development relief),]

  • schedule 11 (reconstruction relief and acquisition relief),

  • schedule 12 (relief for incorporation of limited liability partnership),

  • schedule 13 (charities relief),

  • [F3schedule 13A (friendly societies relief),

  • schedule 13B (building societies relief),]

  • schedule 14 (relief for certain compulsory purchases),

  • schedule 15 (relief for compliance with planning obligations),

  • schedule 16 (public bodies relief).

  • [F4schedule 16A (visiting forces and international military headquarters reliefs),

  • schedule 16B (relief for property accepted in satisfaction of tax),

  • schedule 16C (lighthouses relief).]

(2)Any relief under any of those schedules must be claimed in the first return made in relation to the transaction or in an amendment of that return.

[F5(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).]

(3)The Scottish Ministers may, by order, modify this Act so as to—

(a)add a relief,

(b)modify an existing relief, or

(c)remove a relief.

(4)An order under subsection (3) may also modify any other enactment that the Scottish Ministers consider appropriate.

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Amendments (Textual)

Commencement Information

I1S. 27(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.

I2S. 27(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2

I3S. 27(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2

I4S. 27(3)(4) in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.

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