SCHEDULE 15 S Relief for compliance with planning obligations

The relief S

1 S A 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