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

[F1 Schedule 16D (introduced by section 27) S Green Freeports Relief

Textual Amendments

F1 Sch. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch.

PART 4 S Withdrawal of relief

Disposal of interest in part of qualifying green freeport land during control period S

10. (1) This paragraph applies where the buyer ceases to hold a chargeable interest in part of the qualifying green freeport land during the control period.

(2) The references in paragraphs 8 and 9 to the qualifying green freeport land are to be treated as references only to the part of the qualifying green freeport land in relation to which the buyer still holds a chargeable interest (whether the chargeable interest acquired in the land transaction in respect of which relief was allowed under Part 2 of this schedule or another chargeable interest).]