- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
PART 7 General and interpretation
Relief for certain acquisitions of residential property
PART 2 Acquisition by house-building company from individual acquiring new dwelling
PART 3 Acquisition by property trader from individual acquiring new dwelling
PART 4 Acquisition by property trader from individual where chain of transactions breaks down
21.Where paragraph 20(b) applies, the permitted area is taken to...
22.Meaning of “acquisition” and “market value” in relation to dwelling and permitted area
24.References in this schedule to such a company include any...
26.For the purposes of this schedule— (a) anything done by...
28.The “permitted amount”, in relation to the refurbishment of a...
Relief for certain acquisitions by registered social landlords
Alternative property finance relief
PART 2 Alternative property finance: arrangements relieved
3.The first transaction is exempt from charge if the seller...
4.The second transaction is exempt from charge if the provisions...
5.A transfer to the person that results from the exercise...
8.The first transaction is exempt from charge if the seller...
9.The second transaction is exempt from charge if the provisions...
10.Any transfer to the person that results from the exercise...
11.The agreement mentioned in paragraph 7(c) is not to be...
12.A further transaction that is exempt from charge by virtue...
14.The first transaction is exempt from charge if the seller...
15.The second transaction is exempt from charge if the financial...
PART 3 Alternative property finance: arrangements not relieved
4.Paragraph 3 does not apply to arrangements to which paragraph...
5.Relief under this schedule is not available if the transaction...
6.Arrangements are within paragraph 5(a) if under them the seller...
7.Paragraph 5(b) does not apply to arrangements to which paragraph...
8.Relief under this schedule is not available if the transaction—...
10.This paragraph applies to arrangements in so far as they...
14.This paragraph applies where the buyer in the transaction which...
15.This paragraph applies where, at the time the buyer ceases...
18.Amount of tax chargeable where relief partially withdrawn
19.An “appropriate proportion” means an appropriate proportion having regard to—...
24.The circumstances referred to in paragraph 23(a) are that the...
32.Withdrawal of relief in certain cases involving successive transactions
35.The third condition is that, apart from paragraph 32, relief...
36.The fourth condition is that any previous transaction falls within...
Reconstruction relief and acquisition relief
13.This paragraph applies where control of the acquiring company changes—...
14.This paragraph applies where, at the time the control of...
15.Case where relief not withdrawn: change of control of acquiring company as result of transaction connected to divorce etc.
17.Case where relief not withdrawn: exempt intra-group transfer
19.Case where relief not withdrawn: share acquisition relief
21.Case where relief not withdrawn: controlling loan creditor
23.This paragraph applies where a company holding shares in the...
24.This paragraph applies where the acquiring company or a relevant...
25.Withdrawal of relief where share acquisition relief applied but control of company subsequently changes
26.This paragraph applies where control of the other company mentioned...
27.This paragraph applies where, at the time control of that...
28.This paragraph applies where the acquiring company or a relevant...
31.Amount of tax chargeable where relief partially withdrawn
32.An “appropriate proportion” means an appropriate proportion having regard to—...
34.In this Part of this schedule, references to control of...
5.A “disqualifying event” means— (a) the buyer ceasing to be...
6.Where the relevant transaction is exempt from charge by virtue...
8.Where relief is withdrawn, the amount of tax chargeable is...
9.Where relief is partially withdrawn, the amount of tax chargeable...
10.An “appropriate proportion” means an appropriate proportion having regard to—...
13.“Charitable trust” means— (a) a trust of which all the...
16.In this schedule, "charitable purposes" has the meaning given by...
17.In this schedule, “annual rent” means the average annual rent...
PART 8 Application of provisions on exemptions, reliefs and notification
PART 3 Amount of tax chargeable: consideration other than rent
PART 5 Chargeable consideration: rent and consideration other than rent
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys