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Scotland Act 1998

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Newidiadau dros amser i: CHAPTER 3

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Scotland Act 1998, CHAPTER 3 yn gyfredol gyda’r holl newidiadau y gwyddys eu bod mewn grym ar neu cyn 23 Medi 2019. Mae newidiadau a all gael eu dwyn i rym yn y dyfodol. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1CHAPTER 3U.K.Tax on transactions involving interests in land

Textual Amendments

F1Pt. 4A Ch. 3 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 28, 44(2)(b), 44(3)(b) (with s. 28(2))

80ITax on transactions involving interests in landU.K.

(1)A tax charged on any of the following transactions is a devolved tax—

(a)the acquisition of an estate, interest, right or power in or over land in Scotland;

(b)the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

(2)The tax may be chargeable—

(a)whether or not there is any instrument effecting the transaction,

(b)if there is such an instrument, regardless of where it is executed, and

(c)regardless of where any party to the transaction is or is resident.

80JCertain transactions not taxableU.K.

(1)Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.

(2)The following persons are not to be liable to pay a tax imposed under section 80I—

  • Government

    • A Minister of the Crown

    • The Scottish Ministers

    • A Northern Ireland department

    • The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government

  • Parliament etc

    • The Corporate Officer of the House of Lords

    • The Corporate Officer of the House of Commons

    • The Scottish Parliamentary Corporate Body

    • The Northern Ireland Assembly Commission

    • The National Assembly for Wales Commission

    • The National Assembly for Wales.]

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