Point in time view as at 01/04/2016.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Qualifying condition.
2SThe 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.
Commencement Information
I1 Sch. 14 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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