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

SCHEDULE 16 S Public bodies relief

The relief S

1 S A land transaction entered into on, in consequence of or in connection with a reorganisation effected by or under an enactment is exempt from charge if the buyer and seller are both public bodies.

Commencement Information

I1 Sch. 16 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

2 S The Scottish Ministers may, by order, provide that a land transaction that is not entered into as mentioned in paragraph 1 is exempt from charge if—

(a) the transaction is effected by or under an enactment specified in the order, and

(b) either the buyer or the seller is a public body.

Commencement Information

I2 Sch. 16 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2