Point in time view as at 06/04/2022.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Power to add, vary or remove exemptions.
8SThe Scottish Ministers may, by regulations, modify this schedule so as to—
(a)add a description of land transaction as an exempt transaction,
(b)provide that a description of land transaction is no longer an exempt transaction,
(c)vary a description of an exempt transaction.
Commencement Information
I1 Sch. 1 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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