Point in time view as at 01/04/2016.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, SCHEDULE 16B.
(introduced by section 27)
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)
1.SA land transaction entered into under section 9(4) of the National Heritage Act 1980 (disposal of property accepted by the Commissioners for Revenue and Customs in satisfaction of tax) by a person mentioned in section 9(2) of that Act is exempt from charge.]
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