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

Valid from 01/04/2015

SCHEDULE 15 S Relief for compliance with planning obligations

“Planning obligation” and “modification” S

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

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