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

SCHEDULE 15 S Relief for compliance with planning obligations

“Planning obligation” and “modification” S

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

Commencement Information

I1 Sch. 15 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2