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Land and Buildings Transaction Tax (Scotland) Act 2013

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SCHEDULE 15SRelief for compliance with planning obligations

(introduced by section 27)

This schedule has no associated Explanatory Notes

The reliefS

1SA land transaction that is entered into in order to comply with—

(a)a planning obligation, or

(b)a modification of a planning obligation,

is exempt from charge if the qualifying conditions are met.

Commencement Information

I1 Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

The qualifying conditionsS

2SThe qualifying conditions are—

(a)that the planning obligation or modification is enforceable against the seller,

(b)that the buyer is a public body, and

(c)the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.

Commencement Information

I2 Sch. 15 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

“Planning obligation” and “modification”S

3SPlanning obligation” means an agreement made under section 75 of the Town and Country Planning (Scotland) Act 1997 (c.8).

Commencement Information

I3 Sch. 15 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

4S“Modification” of a planning obligation means modification as mentioned in sections 75A and 75B of that Act.

Commencement Information

I4 Sch. 15 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Public authoritiesS

5SThe following are public bodies for the purposes of paragraph 2(b)—

  • a local authority,

  • the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

  • a health board established under section 2(1)(a) of that Act,

  • Healthcare Improvement Scotland established under section 10A of that Act,

  • a special health board established under section 2(1)(b) of that Act,

  • any other body that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

  • a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.

Commencement Information

I5 Sch. 15 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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