Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

Valid from 01/04/2015

SCHEDULE 14 S Relief for certain compulsory purchases

(introduced by section 27)

The relief S

1 S An acquisition of a chargeable interest by a local authority is exempt from charge if the qualifying condition is met.

Qualifying condition S

2 S The qualifying condition is that the local authority has made a compulsory purchase order in respect of the chargeable interest for the purpose of facilitating the undertaking or achievement of an activity or purpose mentioned in section 189 of the Town and Country Planning (Scotland) Act 1997 (c.8) by another person.

Interpretation S

3 S For the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).