Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 1. S A land transaction entered into with a view to any of the following is exempt from charge—

(a) building or enlarging barracks or camps for a visiting force,

(b) facilitating the training in Scotland of a visiting force,

(c) promoting the health or efficiency of a visiting force.]

Textual Amendments

F1 Schs. 16A-16C inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(6)